Provisions under Rule 123 of the Central Goods and Services Tax (CGST) Rules, 2017 relating to “Constitution of the Standing Committee and Screening Committees (Anti-Profiteering)”, are as under:
CGST Rule 123: Constitution of the Standing Committee and Screening Committees (Chapter-XV: Anti-Profiteering)
(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.
It may be noted that the above information is based on Updated CGST Rules 2017 (amended upto 5th May 2020), as compiled/ shared by CBIC (i.e. as notified/ amended upto 5th May 2020 by the CBIC). However, for detailed/ official information and/ or subsequent updates, please refer relevant Notifications. E&OE
Further, it may be noted that Rules 27 to 138 (pertaining to various Chapters) of the Central Goods and Services Tax (CGST) Rules, 2017 were initially notified by CBIC vide CGST (2nd Amendment) Rules, 2017 Notification No. 10/2017 Central Tax dt. 28 June 2017, applicable w.e.f. 1 July 2017 (or as may be specified in respective Rules).
|Section-wise/ Rule-wise Text of GST Acts/ Rules|
|CGST Act/ Definitions||CGST Rules|
|IGST Act/ Definitions||IGST Rules|
|UTGST Act/ Definitions||UTGST Rules|