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Rule 14 – Final Rules (Draft) – Rules – Anti – profiteering Rules, 2017 – Rule 14 – 14. Order of the Authority:- (1) The Authority shall, within a period of three months from the date of receipt of the report from the Director General of Safeguards determine whether a registered person has passed on the benefit of reduction in rate of tax on the supply of goods or services or the benefit of input tax credit to the recipient by way of commensurate reduction in prices. (2) An opportunity of hearing shall be granted to the interested parties by the Authority where any request is received in writing from such interested parties. (3) Where the Authority determines that a registered person has not passed on the benefit of reduction in rate of ta

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Decision to be taken by the majority – Rule 15 – Final Rules (Draft) – Rules – Anti – profiteering Rules, 2017 – Rule 15 – 15. Decision to be taken by the majority:- If the Members of the Authority di

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Cooperation with other agencies or statutory authorities – Rule 12 – Final Rules (Draft) – Rules – Anti – profiteering Rules, 2017 – Rule 12 – 12. Cooperation with other agencies or statutory authorit

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Rule 10 – Final Rules (Draft) – Rules – Anti – profiteering Rules, 2017 – Rule 10 – 10. 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 benefit of reduction in rate of tax on the supply of goods or services or the benefit of input tax credit to the recipient by way of commensurate reduction in prices, it shall refer the matter to Director General of Safeguards for a detailed investigation. (2) The Director General of Safeguards shall conduct investigation and collect evidence necessary to determine whether the benefit of reduction in rate of tax on any supply of goods or services or the benefit of the input tax credit

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Rule 11 – Final Rules (Draft) – Rules – Anti – profiteering Rules, 2017 – Rule 11 – 11. Confidentiality of information:- (1) Notwithstanding anything contained in sub-rules (3) and (5) of rule 10 and sub-rule (2) of rule 14, the provisions of section 11 of the Right to Information Act, 2005 shall apply mutatis mutandis to the disclosure of any information which is provided on a confidential basis. (2) The Director General of Safeguards may require the parties providing information on confidenti

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Rule 8 – Final Rules (Draft) – Rules – Anti – profiteering Rules, 2017 – Rule 8 – 8. Duties of the Authority- It shall be the duty of the Authority:- (1) to determine whether any reduction in rate of tax on any supply of goods or services or the benefit of the input tax credit has been passed on to the recipient by way of commensurate reduction in prices; (2) to identify the registered person who has not passed on the benefit of reduction in rate of tax on supply of goods or services or the ben

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Rule 9 – Final Rules (Draft) – Rules – Anti – profiteering Rules, 2017 – Rule 9 – 9. Examination of application by the Standing Committee and Screening Committee.- (1) The Standing Committee shall, within a period of two months from the date of receipt of a written application, in such form and manner as may be specified by it, from an interested party or from a Commissioner or any other person, examine the accuracy and adequacy of the evidence provided in the application to determine whether t

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Secretary to the Authority – Rule 6 – Final Rules (Draft) – Rules – Anti – profiteering Rules, 2017 – Rule 6 – 6. Secretary to the Authority The Additional Director General of Safeguards under the Boa

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Rule 7 – Final Rules (Draft) – Rules – Anti – profiteering Rules, 2017 – Rule 7 – 7. Power to determine the methodology and procedure:- The Authority may determine the methodology and procedure for d

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Rule 4 – Final Rules (Draft) – Rules – Anti – profiteering Rules, 2017 – Rule 4 – 4. Constitution of the Standing Committee and Screening Committees.- (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,

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Rule 5 – Final Rules (Draft) – Rules – Anti – profiteering Rules, 2017 – Rule 5 – 5. Appointment, salary, allowances and other terms and conditions of service of the Chairman and Members of the Authority:- (1) The Chairman and Members of the Authority shall be appointed by the Central Government on the recommendations of a Selection Committee to be constituted for the purpose by the Council (2) The Chairman shall be paid a monthly salary of ₹ 2,25,000 (fixed) and other allowances and benefits as are admissible to a Central Government officer holding posts carrying the same pay. Where a retired officer is selected as a Chairman, he shall be paid a monthly salary of ₹ 2,25,000 reduced by the amount of pension. (3) The Technical M

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Rule 3 – Final Rules (Draft) – Rules – Anti – profiteering Rules, 2017 – Rule 3 – 3. 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 (i) (b) four Technical Members who are or have been Commissioners of State tax or central tax or have held an equivalent post under the existing law, -to be nominated by the Council. – Statutory Provisions, Acts, Rules, Regulations, Taxatio

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Rule 2 – Final Rules (Draft) – Rules – Anti – profiteering Rules, 2017 – Rule 2 – 2. Definitions.- In these rules, unless the context otherwise requires,- (a) Act means the Central Goods and Services Tax Act, 2017; (b) Committee means the Standing Committee on Anti-profiteering constituted by the Council in terms of sub-rule (1) of rule 4 of these rules; (c) Screening Committee means the State level Screening Committee constituted in terms of sub-rule (2) of rule 4 of these rules; (d) Authority

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Rule 1 – Final Rules (Draft) – Rules – Anti – profiteering Rules, 2017 – Rule 1 – Anti-profiteering Rules, 2017 In exercise of the powers conferred by section 164 read with section 171 of the Central Goods and Services Tax Act, 2017(12 of 2017) the Central Government hereby makes the following rules, namely :- 1. Short title, extent and commencement.- (1) These rules may be called the Anti-profiteering Rules, 2017. (2) They extend to the whole of India except the State of Jammu and Kashmir. (3)

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Form for Field Visit Report – GST REG – 30 – Rules – Forms – Goods and Services Tax – GST REG – 30 – Form GST REG-30 – Statutory Provisions, Acts, Rules, Regulations, Taxation

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Application for cancellation of provisional registration – GST REG – 29 – Rules – Forms – Goods and Services Tax – GST REG – 29 – Form GST REG-29 – Statutory Provisions, Acts, Rules, Regulations, Taxation

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Order for cancellation of provisional registration – GST REG – 28 – Rules – Forms – Goods and Services Tax – GST REG – 28 – Form GST REG-28 – Statutory Provisions, Acts, Rules, Regulations, Taxation

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Show Cause Notice for cancellation of provisional registration – GST REG – 27 – Rules – Forms – Goods and Services Tax – GST REG – 27 – Form GST REG-27 – Statutory Provisions, Acts, Rules, Regulations, Taxation

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Application for Enrolment of Existing Taxpayer – GST REG – 26 – Rules – Forms – Goods and Services Tax – GST REG – 26 – Form GST REG-26 – Statutory Provisions, Acts, Rules, Regulations, Taxation

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Certificate of Provisional Registration – GST REG – 25 – Rules – Forms – Goods and Services Tax – GST REG – 25 – Form GST REG-25 – Statutory Provisions, Acts, Rules, Regulations, Taxation

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Reply to the notice for rejection of application for revocation of cancellation of registration – GST REG – 24 – Rules – Forms – Goods and Services Tax – GST REG – 24 – Form GST REG-24 – Statutory Provisions, Acts, Rules, Regulations, Taxation

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Show Cause Notice for rejection of application for revocation of cancellation of registration – GST REG – 23 – Rules – Forms – Goods and Services Tax – GST REG – 23 – Form GST REG-23 – Statutory Provisions, Acts, Rules, Regulations, Taxation

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Order for revocation of cancellation of registration – GST REG – 22 – Rules – Forms – Goods and Services Tax – GST REG – 22 – Form GST REG-22 – Statutory Provisions, Acts, Rules, Regulations, Taxation

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Application for Revocation of Cancellation of Registration – GST REG – 21 – Rules – Forms – Goods and Services Tax – GST REG – 21 – Form GST REG-21 – Statutory Provisions, Acts, Rules, Regulations, Taxation

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Section 48 – Orissa SGST – RETURNS – Orissa Goods and Services Tax Act, 2017 – Section 48 – Goods and services tax practitioners. 48. (1) The manner of approval of goods and services tax practitioners, their eligibility conditions, duties and obligations, manner of removal and other conditions relevant for their functioning shall be such as may be prescribed. (2) A registered person may authorise an approved goods and services tax practitioner to furnish the details of outward supplies under se

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