Rule 128 of ‘Central Goods and Services Tax (CGST) Rules 2017’: Examination of Application by the Standing Committee and Screening Committee (Anti-Profiteering)
Provisions under Rule 128 of the Central Goods and Services Tax (CGST) Rules, 2017 relating to “Examination of Application by the Standing Committee and Screening Committee (Anti-Profiteering)”, are as under:
CGST Rule 128: Examination of Application by the Standing Committee and Screening Committee (Chapter-XV: Anti-Profiteering)
(1) The Standing Committee shall, within a period of two months from the date of the receipt of a written application, or within such extended period not exceeding a further period of one month for reasons to be recorded in writing as may be allowed by the Authority, in such form and manner as may be specified by it, from an interested party or from a Commissioner or any other person, examine the accuracy and adequacy of the evidence provided in the application to determine whether there is prima-facie evidence to support the claim of the applicant that the benefit of reduction in the rate of tax on any supply of goods or services or the benefit of input tax credit has not been passed on to the recipient by way of commensurate reduction in prices.
(2) All applications from interested parties on issues of local nature or those forwarded by the Standing Committee shall first be examined by the State level Screening Committee and the Screening Committee shall, within two months from the date of receipt of a written application, or within such extended period not exceeding a further period of one month for reasons to be recorded in writing as may be allowed by the Authority, upon being satisfied that the supplier has contravened the provisions of section 171, forward the application with its recommendations to the Standing Committee for further action.
1. Sub-rules (1) & (2) amended vide Notification No. 31/2019 Central Tax dt. 28 June 2019.
It may be noted that the above information is based on Updated CGST Rules 2017 (amended upto 18 July 2019), as compiled/ shared by CBIC (i.e. as notified/ amended upto 18 July 2019 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 (CBEC) 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).
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