Rule 123 of CGST Rules 2017: Constitution of the Standing Committee and Screening Committees (Anti-Profiteering)

Rule 123 of ‘Central Goods and Services Tax (CGST) Rules 2017’: Constitution of the Standing Committee and Screening Committees (Anti-Profiteering)

Provisions under Rule 123 of the Central Goods and Services Tax (CGST) Rules, 2017 relating to “Constitution of the Standing Committee and Screening Committees (Anti-Profiteering)”, are as under:

CGST Rule 123: Constitution of the Standing Committee and Screening Committees (Chapter-XV: Anti-Profiteering) 

(1) The Council may constitute a Standing Committee on Anti-profiteering which shall consist of such officers of the State Government and Central Government as may be nominated by it.

(2) A State level Screening Committee shall be constituted in each State by the State Governments which shall consist of-

(a) one officer of the State Government, to be nominated by the Commissioner, and

(b) one officer of the Central Government, to be nominated by the Chief Commissioner.

Above information is based on CBEC’s compilation of Updated CGST Rules, 2017 as on 23 Mar. 2018 (i.e. as notified/ amended upto 23 Mar. 2018 by the CBEC). For detailed information/ subsequent updates, please refer relevant Notifications.

It may be noted that Rules 27 to 137 (pertaining to various Chapters) of the Central Goods and Services Tax (CGST) Rules, 2017 were notified by CBEC vide CGST (2nd Amendment) Rules, 2017 Notification No. 10/2017 Central Tax dt. 28 June 2017, applicable w.e.f. 1 July 2017.

Related Posts:

Central Goods and Services Tax (CGST) Rules, 2017 (Chapter-wise/ Rule-wise)

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