CGST Rule 132 of Central Goods and Services Tax Rules, 2017 – Power to summon persons to give evidence and produce documents

The Central Goods and Services Tax Act, 2017

The Central Goods and Services Tax Rules, 2017

Chapter-XV Anti-Profiteering

Rule 132: Power to summon persons to give evidence and produce documents.

132. (1) The ¹[Authority,] ²[Director General of Anti-profiteering], or an officer authorised by him in this behalf, shall be deemed to be the proper officer^c1 to exercise the power to summon any person whose attendance he considers necessary either to give evidence or to produce a document or any other thing under section 70 and shall have power in any inquiry in the same manner, as provided in the case of a civil court under the provisions of the Code of Civil Procedure, 1908 (5 of 1908).

(2) Every such inquiry referred to in sub-rule (1) shall be deemed to be a judicial proceedings within the meaning of sections 193 and 228 of the Indian Penal Code (45 of 1860).

References

Enforcement:

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

Amendments:

1. Inserted by Central Goods and Services Tax (Fourth Amendment) Rules, 2019 vide Notification No. 31/2019-Central Tax dated 28th June, 2019, w.e.f. 28.06.2019.

2. 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”.

Circulars:

c1. Proper officer relating to provisions other than Registration and Composition, refer Circular No. 3/3/2017-GST dated 05.07.2017.