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)”, 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.

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.

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

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