Rule 128 of CGST Rules 2017: Examination of Application by the Standing Committee and Screening Committee (Anti-Profiteering)

Provisions under Rule 128 of the Central Goods and Services Tax (CGST) Rules, 2017 relating to “Examination of Application by the Standing Committee and Screening Committee (Anti-Profiteering)”, are as under:

CGST Rule 128: Examination of Application by the Standing Committee and Screening Committee (Chapter-XV: Anti-Profiteering) 

(1) The Standing Committee shall, within a period of two months from the date of the receipt of a written application, or within such extended period not exceeding a further period of one month for reasons to be recorded in writing as may be allowed by the Authority, in such form and manner as may be specified by it, from an interested party or from a Commissioner or any other person, examine the accuracy and adequacy of the evidence provided in the application to determine whether there is prima-facie evidence to support the claim of the applicant that the benefit of reduction in the rate of tax on any supply of goods or services or the benefit of input tax credit has not been passed on to the recipient by way of commensurate reduction in prices.

(2) All applications from interested parties on issues of local nature or those forwarded by the Standing Committee shall first be examined by the State level Screening Committee and the Screening Committee shall, within two months from the date of receipt of a written application, or within such extended period not exceeding a further period of one month for reasons to be recorded in writing as may be allowed by the Authority, upon being satisfied that the supplier has contravened the provisions of section 171, forward the application with its recommendations to the Standing Committee for further action.

Amendments History:

1. In sub-rule (1), the text ‘or within such extended period not exceeding a further period of one month for reasons to be recorded in writing as may be allowed by the Authority’ inserted vide Central Tax Notification 31/2019 dt. 28/06/2019.

2. In sub-rule (2), the text ‘or those forwarded by the Standing Committee’ inserted vide Central Tax Notification 31/2019 dt. 28/06/2019.

3. In sub-rule (2), the text ‘within two months from the date of receipt of a written application, or within such extended period not exceeding a further period of one month for reasons to be recorded in writing as may be allowed by the Authority’ inserted vide Central Tax Notification 31/2019 dt. 28/06/2019.

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Note: The CGST Rules 2017 along with the prescribed Forms were initially notified vide Central Tax Notifications 3/2017 dated 19/06/2017 (Rule 1 to 26), 10/2017 dated 28/06/2017 (Rules 27 to 138) and 15/2017 dated 01/07/2017 (Rules 139 to 162). These Rules/ Forms were subsequently amended by CBIC through various Notifications issued from time to time. Information on this page is a Rule-wise compilation of the Amendments made by various Notifications issued by CBIC from time to time, with best possible efforts for accuracy. In any case, E&OE. For official/ updated information, please visit CBIC website.