Provisions under Rule 136 of the Central Goods and Services Tax (CGST) Rules, 2017 relating to “Monitoring of the Order (Anti-Profiteering)”, are as under:
CGST Rule 136: Monitoring of the Order (Chapter-XV: Anti-Profiteering)
The Authority may require any authority of central tax, State tax or Union territory tax to monitor the implementation of the order passed by it.
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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