Provisions under Rule 131 of the Central Goods and Services Tax (CGST) Rules, 2017 relating to “Cooperation with Other Agencies or Statutory Authorities (Anti-Profiteering)”, are as under:
CGST Rule 131: Cooperation with Other Agencies or Statutory Authorities (Chapter-XV: Anti-Profiteering)
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.
1. The words “Director General of Safeguards” substituted with the words “Director General of Anti-profiteering” vide Notification No. 29/2018 Central Tax dt. 6 July 2018 w.e.f. 12 June 2018.
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).
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