CGST Rules Rule 130 — Confidentiality of information
CGST Rules, 2017 · Confidentiality of information
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Rule 130 of the CGST Rules, 2017 governs Confidentiality of information. It establishes the detailed procedural framework and compliance requirements necessary to implement the corresponding provisions of the CGST Act. Rule 130 CGST: Confidentiality of information — eligibility, conditions, case laws and compliance impact under Indian tax law.
(1)Notwithstanding anything contained in sub-rules (3) and (5) of rule 129 and sub-rule (2) of rule 133, the provisions of section 11 of the Right to Information Act, 2005 (22 of 2005),shall apply mutatis mutandis to the disclosure of any information which is provided on a confidential basis.
(2)The Director General of Anti-profiteering1 may require the parties providing information on confidential basis to furnish Non-confidential summary thereof and if, in the opinion of the party providing such information, the said information cannot be summarised, such party may submit to the Director General of Anti-profiteering1 a statement of reasons as to why summarisation is Not possible.
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1
Substituted for the word "Safeguards" vide Notification No. 29/2018-CT dated 06.07.2018 w.e.f. 12.06.2018.