Rule 126 of CGST Rules – Power to determine the methodology and procedure

(updated as on 15.11.2017)

The Authority maydetermine the methodology and procedure for determination as to whether the reduction inthe rate of tax on the supply of goods or services or the benefit of input tax credit has been
passed on by the registered person to the recipient by way of commensurate reduction inprices.

CHAPTER XV

ANTI-PROFITEERING

Chapter XV of CGST Rules, 2017 consists of sixteen rules relating to ANTI-PROFITEERING under the GST regime. All this rules are available for your ready reference.
Rule 122 :Constitution of the Authority
Rule 123 :Constitution of the Standing Committee and Screening Committees
Rule 124 :Appointment, salary, allowances and other terms and conditions of service ofthe Chairman and Members of the Authority
Rule 125 :Secretary to the Authority
Rule 126 : Power to determine the methodology and procedure
Rule 127 : Duties of the Authority
Rule 128 : Examination of application by the Standing Committee and ScreeningCommittee
Rule 129 : Initiation and conduct of proceedings
Rule 130 : Confidentiality of information
Rule 131 : Cooperation with other agencies or statutory authorities
Rule 132 : Power to summon persons to give evidence and produce documents
Rule 133 : Order of the Authority
Rule 134 : Decision to be taken by the majority
Rule 135 : Compliance by the registered person
Rule 136 : Monitoring of the order
Rule 137 : Tenure of Authority

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