CGST Rule 123 of Central Goods and Services Tax Rules, 2017 – Constitution of the Standing Committee and Screening Committees

The Central Goods and Services Tax Act, 2017

The Central Goods and Services Tax Rules, 2017

Chapter-XV Anti-Profiteering

Rule 123: Constitution of the Standing Committee and Screening Committees.

123. (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, to be Nominated by the Commissioner, and

(b) one officer of the Central Government, to be Nominated by the Chief Commissioner.

References

Enforcement:

Enforced w.e.f. July 01, 2017 [Notification No. G.S.R. 663(E) dated 28.06.2017].