CGST Rule 134: Decision to be taken by the majority If the Members of the Authority differ in opinion on any point, the point shall be decided according to the opinion of the majority. (Updated upto September 2017)
CGST Rule 133: Order of the Authority (1) The Authority shall, within a period of three months from the date of the receipt of the report from the Director General of Safeguards determine whether a registered person has passed on the benefit of the reduction in
CGST Rule 132: Power to summon persons to give evidence and produce documents (1) The Director General of Safeguards, or an officer authorised by him in this behalf, shall be deemed to be the proper officer to exercise the power to summon any person whose
CGST Rule 131: Cooperation with other agencies or statutory authorities CGST Rule 131 describes where the Director General of Safeguards deems fit, he may seek opinion of any other agency or statutory authorities in the discharge of his duties. (Updated upto September 2017)
CGST Rule 130: Confidentiality of information (1) Notwithstanding anything contained in subrules (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
CGST Rule 129: Initiation and conduct of proceedings CGST Rule 129 describes the following points regarding intiation and conduct of proceedings under GST. (1) Where the Standing Committee is satisfied that there is a prima-facie evidence to show that the supplier has not passed on the
CGST Rule 128: 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 the receipt of a written application, in such form and manner as may be specified by it, from
CGST Rule 127: Duties of the Authority It shall be the duty of the Authority,- (i) to determine whether any 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
CGST Rule 126: Power to determine the methodology and procedure The CGST rule 126 describes about power to determine the methodology and procedure: The Authority may determine the methodology and procedure for determination as to whether the reduction in the rate of tax on the
CGST Rule 125: Secretary to the Authorit CGST rule 125 describes the Additional Director General of Safeguards under the Board shall be the Secretary to the Authority. (Updated upto September 2017)
