From when is Rule 131 of the CGST Rules, 2017 enforced?

Rule 131 is enforced with effect from July 01, 2017, as per Notification No. G.S.R. 663(E) dated 28.06.2017.

What amendment was made to Rule 131 by the CGST (Seventh Amendment) Rules, 2018?

By the Central Goods and Services Tax (Seventh Amendment) Rules, 2018, the words "Director General of Safeguards" were substituted with "Director General of Anti-profiteering" in Rule 131, with effect from 12.06.2018.

Under which chapter of the CGST Rules, 2017 does Rule 131 fall?

Rule 131 falls under Chapter XV titled Anti-Profiteering of the Central Goods and Services Tax Rules, 2017.

CGST Rule 131 of Central Goods and Services Tax Rules, 2017 – Cooperation with other agencies or statutory authorities

Q: What does Rule 131 of the Central Goods and Services Tax Rules, 2017 provide?

Rule 131 states that where the Director General of Anti-profiteering deems fit, he may seek opinion of any other agency or statutory authorities in the discharge of his duties.

The Central Goods and Services Tax Act, 2017

The Central Goods and Services Tax Rules, 2017

Chapter-XV Anti-Profiteering

Rule 131: Cooperation with other agencies or statutory authorities.

131. Where the ¹[Director General of Anti-profiteering] deems fit, he may seek opinion of any other agency or statutory authorities in the discharge of his duties.

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”.

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