Author: admin_gst

Examination of application by the Standing Committee and Screening Committee
Rule 9
Bill
Rules
Anti – profiteering Rules, 2017
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 t

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Duties of the Authority
Rule 8
Bill
Rules
Anti – profiteering Rules, 2017
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

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Power to determine the methodology and procedure
Rule 7
Bill
Rules
Anti – profiteering Rules, 2017
7. Power to determine the methodology and procedure:-
The Authority may determine the methodology and procedure for determination as to whether the reduction in rate of tax on the supply of goods or services or the benefit of input tax credit has been passed on by the registered person to the recipient by way of commensurate reduction in prices.
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Statute, statutory provision

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Secretary to the Authority
Rule 6
Bill
Rules
Anti – profiteering Rules, 2017
6. Secretary to the Authority
The Additional Director General of Safeguards under the Board shall be the

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Appointment, salary, allowances and other terms and conditions of service of the Chairman and Members of the Authority
Rule 5
Bill
Rules
Anti – profiteering Rules, 2017
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

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Constitution of the Standing Committee and Screening Committees
Rule 4
Bill
Rules
Anti – profiteering Rules, 2017
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 con

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Constitution of the Authority
Rule 3
Bill
Rules
Anti – profiteering Rules, 2017
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.
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Statute, statutory provisions l

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Definitions
Rule 2
Bill
Rules
Anti – profiteering Rules, 2017
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) “A

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Short title, extent and commencement
Rule 1
Bill
Rules
Anti – profiteering Rules, 2017
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

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Goods and services tax practitioners.
Section 48
GST – States
RETURNS
Orissa Goods and Services Tax Act, 2017
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 de

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