Provisions under Rule 122 (OMITTED) of the Central Goods and Services Tax (CGST) Rules, 2017 relating to “Constitution of the Anti-Profiteering Authority”, are as under:
CGST Rule 122: Constitution of the Authority (Chapter-XV: Anti-Profiteering) [rule 122 omitted from 01/12/2022: refer Note 1]
Amendments History:
1. The words “for at least one year” inserted in clause (b) from 15/09/2017 vide Notification 34/2017. (refer Note 2)
2. Rule 122 omitted from 01/12/2022 vide Notification 24/2022.
“122. Constitution of the Authority
The Authority shall consist of,-
(a) a Chairman who holds or has held a post equivalent in rank to a Secretary to the Government of India; and
(b) four Technical Members who are or have been Commissioners of State tax or central tax for at least one year [text inserted from 15/09/2017: refer Note 1] or have held an equivalent post under the existing law, to be nominated by the Council.”
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| CGST Rules 2017: Last Updated 30/11/2023 |
| The CGST Rules 2017 along with the prescribed GST Forms were initially notified vide 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. |
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