Tax Management India. Com
                        Law and Practice: A Digital eBook ...
TMI - Tax Management India. Com
Case Laws Acts Notifications Circulars Classification Forms SMS News Articles
Highlights
D. Forum
What's New

Share:      

        Home        
 
Home Acts & Rules GST Rules Central Goods and Services Tax Rules, 2017 Chapters List Chapter XV Anti - Profiteering This
← Previous Next →
  • Login
  • Notifications
  • Plus+

 

User Login
Username  
Password  
Stay sign in     

Forget password       New User/ Regiser



 

Rule 133 - Order of the Authority - Central Goods and Services Tax Rules, 2017

Extract

..... y where any request is received in writing from such interested parties. 5[(2A) The Authority may seek the clarification, if any, from the Director General of Anti Profiteering on the report submitted under sub-rule (6) of rule 129 during the process of determination under sub-rule (1).] 2[(3) Where the Authority determines that a registered person has not passed on the benefit of the reduction in the rate of tax on the supply of goods or services or the benefit of input tax credit to the recipi .....

X X   X X   Extracts   X X   X X

Login / Subscribe to Access Full Page

Rule 133 - Order of the Authority - Central Goods and Services Tax Rules, 2017

X X   X X   Extracts   X X   X X

..... ty as specified under the Act; and (e) cancellation of registration under the Act. Explanation: For the purpose of this sub-rule, the expression, “concerned State” means the State 7[or Union Territory] in respect of which the Authority passes an order.] 1[(4) If the report of the 3[Director General of Anti-profiteering] referred to in sub-rule (6) of rule 129 recommends that there is contravention or even non-contravention of the provisions of section 171 or these rules, but the Auth .....

X X   X X   Extracts   X X   X X

Login / Subscribe to Access Full Page

Rule 133 - Order of the Authority - Central Goods and Services Tax Rules, 2017

X X   X X   Extracts   X X   X X

..... uiry under clause (a) shall be deemed to be a new investigation or enquiry and all the provisions of rule 129 shall mutatis mutandis apply to such investigation or enquiry.] ******************** Notes:- 1. Inserted vide Notification No. 14/2018 - Dated 23-03-2018 2. Substituted vide Notification No. 26/2018 - Central Tax dated 13-06-2018 before it was read as "(3) Where the Authority determines that a registered person has not passed on the benefit of the reduction in the rate of tax on the .....

X X   X X   Extracts   X X   X X

Login / Subscribe to Access Full Page

Rule 133 - Order of the Authority - Central Goods and Services Tax Rules, 2017

X X   X X   Extracts   X X   X X

 

← Previous Next →

 

 

 

|| Home || About us || Feedback || Contact us || Disclaimer || Terms of Use || Privacy Policy || Database || Members || Refer Us ||

© Taxmanagementindia.com [A unit of MS Knowledge Processing Pvt. Ltd.] All rights reserved.
|| Site Map - Recent || Site Map || ||