Provisions under Rule 130 of the Central Goods and Services Tax (CGST) Rules, 2017 relating to “Confidentiality of Information (Anti-Profiteering)”, are as under:
CGST Rule 130: Confidentiality of Information (Chapter-XV: Anti-Profiteering)
(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.
Director General of Safeguards 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 Director General of Safeguards Director General of Anti-profiteering a statement of reasons as to why summarisation is not possible.
1. In CGST Rule 130, the text ‘Director General of Safeguards’ substituted with the text ‘Director General of Anti-profiteering’ at two places vide Notification 29/2018 Central Tax dt. 06/07/2018 w.e.f. 12/06/2018.
It may be noted that the above information is based on Updated CGST Rules 2017 (amended upto 18/05/2021), as compiled/ shared by CBIC (i.e. as notified/ amended upto 18/05/2021 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 CGST Rules, 2017 were initially notified by CBIC, along with the applicable Forms, vide Central Tax Notification 10/2017 dt. 28/06/2017: CGST (2nd Amendment) Rules, 2017, applicable w.e.f. 01/07/2017 (or as specified in respective Rules).
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