Category: CGST Rules

4[Rule138  Information to be furnished prior to commencement of movement of goods and generation of e-way bill (1) Every registered person who causes movement of goods of consignment value exceeding...

 Rule 136 Monitoring of the order The Authority may require any authority of central tax, State tax or Union territory tax to monitor the implementation of the order passed by...

Rule 135 Compliance by the registered person Any order passed by the Authority under these rules shall be immediately complied with by the registered person failing which action shall be...

2[Omitted]   ********************************************************************************************* Notes Substituted vide Notification No. 14/2018 – Dated 23-03-2018before it was read as, “134. Decision to be taken by the majority.- If the Members of the Authority differ in...

Rule 133 Order of the Authority (1) The Authority shall, within a period of 4[six] months from the date of the receipt of the report from the 3[Director General of Anti-profiteering] determine whether a...

Rule 132 Power to summon persons to give evidence and produce documents (1) The 2[Authority,] 1[Director General of Anti-profiteering], or an officer authorised by him in this behalf, shall be deemed to...

Rule 131 Cooperation with other agencies or statutory authorities Where the 1[Director General of Anti-profiteering] deems fit, he may seek opinion of any other agency or statutory authorities in the discharge of...

Rule 130 Confidentiality of information (1) Notwithstanding anything contained in subrules (3) and (5) of rule 129 and sub-rule (2) of rule 133, the provisions of section 11 of the...

Rule 129 Initiation and conduct of proceedings (1) Where the Standing Committee is satisfied that there is a prima-facie evidence to show that the supplier has not passed on the...