Rule 137 of CGST Rules 2017 (OMITTED): Tenure of Authority (Anti-Profiteering)

Provisions under Rule 137 (OMITTED) of the Central Goods and Services Tax (CGST) Rules, 2017 relating to “Tenure of Authority (Anti-Profiteering)”, are as under:

CGST Rule 137: Tenure of Authority (Chapter-XV: Anti-Profiteering) 

The Authority shall cease to exist after the expiry of two years four years five years from the date on which the Chairman enters upon his office unless the Council recommends otherwise. [Note 2, 3 & 4]

Explanation:- For the purposes of this Chapter,

(a) “Authority” means the National Anti-profiteering Authority constituted under rule 122; [Note 5]

(a) “Authority” means the Authority notified under sub-section (2) of section 171 of the Act; [Note 5]

(b) “Committee” means the Standing Committee on Anti-profiteering constituted by the Council in terms of sub-rule (1) of rule 123 of these rules;

(c) “interested party” includes-

a. suppliers of goods or services under the proceedings; and

b. recipients of goods or services under the proceedings;

c. any other person alleging, under sub-rule (1) of rule 128, that a registered person has not passed on the benefit of reduction in the rate of tax on any supply of goods or services or the benefit of input tax credit to the recipient by way of commensurate reduction in prices. [Note 1]

(d) “Screening Committee” means the State level Screening Committee constituted in terms of sub-rule (2) of rule 123 of these rules.

Amendments History:

1. Sub-clause ‘c’ inserted in clause (c) of Explanation vide Central Tax Notification 14/2018 dt. 23/03/2018.

2. The text ‘two years’ substituted with the text ‘four years’ vide Central Tax Notification 33/2019 dt. 18/07/2019.

3. The text ‘four years’ substituted with the text ‘five years’ vide Central Tax Notification 37/2021 dt. 01/12/2021.

4. CGST Rule 137 omitted vide Central Tax Notification 24/2022 dated 23/11/2022, effective December 1, 2022.

5. After CGST rule 137, in the Explanation, clause (a) substituted vide Central Tax Notification 24/2022 dated 23/11/2022, effective December 1, 2022.

—–

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.