CGST Rules Rule 129 — Initiation and conduct of proceedings

CGST Rules, 2017 · Initiation and conduct of proceedings

CGST Rules 3 Amendments

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Rule 129 of the CGST Rules, 2017 governs Initiation and conduct of proceedings. It establishes the detailed procedural framework and compliance requirements necessary to implement the corresponding provisions of the CGST Act. Rule 129 CGST: Initiation and conduct of proceedings — eligibility, conditions, case laws and compliance impact under Indian tax law.

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Amendments 3

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(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 the 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 the Director General of Anti-profiteering¹ for a detailed investigation.

(2)The Director General of Anti-profiteering¹ shall conduct investigation and collect evidence necessary to determine whether the benefit of reduction in the rate of tax on any supply of goods or services or the benefit of input tax credit has been passed on to the recipient by way of commensurate reduction in prices.

(3)The Director General of Anti-profiteering¹ shall, before initiation of the investigation, issue a Notice to the interested parties containing, inter alia, information on the following, namely:-

(a)the description of the goods or services in respect of which the proceeding shave been initiated;

(b)summary of the statement of facts on which the allegations are based; and

(c)the time limit allowed to the interested parties and other persons who may have information related to the proceedings for furnishing their reply.

(4)The Director General of Anti-profiteering¹ may also issue Notices to such other persons as deemed fit for a fair enquiry into the matter.

(5)The Director General of Anti-profiteering¹ shall make available the evidence presented to it by one interested party to the other interested parties, participating in the proceedings.

(6)The Director General of Anti-profiteering¹ shall complete the investigation within a period of six²months of the receipt of the reference from the Standing Committee or within such extended period Not exceeding a further period of three months for reasons to be recorded in writing as may be allowed by the Authority³ and, upon completion of the investigation, furnish to the Authority, a report of its findings along with the relevant records.

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Amendment History

123Superscript numbers in the text mark amended passages — click them to jump here. Click "↑ view in text" to jump back.

2018↑ view in text

Substituted for the word "Safeguards" vide Notification No. 29/2018-CT dated 06.07.2018 [w.e.f. 12.06.2018]

2019↑ view in text

Substituted vide Notification No. 31/2019- CT dated 28.06.2019 for "three"

2018↑ view in text

Substituted vide Notification No. 14/2018-CT dated23.03.2018 for "as allowed by the Standing Committee".

CGST Rules Rule 129 — Initiation and conduct of proceedings

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Amendment History

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