CGST Rule 130 of Central Goods and Services Tax Rules, 2017 – Confidentiality of information

The Central Goods and Services Tax Act, 2017

The Central Goods and Services Tax Rules, 2017

Chapter-XV Anti-Profiteering

Rule 130: Confidentiality of information.

130. (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 ¹[Director General of Anti-profiteering] 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 ¹[Director General of Anti-profiteering] a statement of reasons as to why summarisation is not possible.

References

Enforcement:

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

Amendments:

1. Substituted by Central Goods and Services Tax (Seventh Amendment) Rules, 2018 vide Notification No. 29/2018-Central Tax  dated 6th July, 2018, w.e.f. 12.06.2018, for the words “Director General of Safeguards”.