Rule 135 of CGST Rules 2017: Compliance by the Registered Person (Anti-Profiteering)

Rule 135 of ‘Central Goods and Services Tax (CGST) Rules 2017’: Compliance by the Registered Person (Anti-Profiteering)

Provisions under Rule 135 of the Central Goods and Services Tax (CGST) Rules, 2017 relating to “Compliance by the Registered Person (Anti-Profiteering)”, as per CGST (2nd Amendment) Rules 2017 notified by CBEC on 28 June 2017, applicable w.e.f. 1 July 2017, are as under:

CGST Rule 135: Compliance by the Registered Person (Chapter-XV: Anti-Profiteering) 

Any order passed by the Authority under these rules shall be immediately complied with by the registered person failing which action shall be initiated to recover the amount in accordance with the provisions of the Integrated Goods and Services Tax Act or the Central Goods and Services Tax Act or the Union territory Goods and Services Tax Act or the State Goods and Services Tax Act of the respective States, as the case may be.

Related Posts:

CGST (2nd Amendment) Rules, 2017: CGST Notification No. 10/2017

CGST (Amendment) Rules 2017: CGST Notification No. 7/2017

CGST Rules 2017: CGST Notification No. 3/2017 dt. 19 June 2017

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