Rule 128 of CGST Rules -Examination of application by the Standing Committee and Screening Committee

Rule 128 of CGST Rules -Examination of application by the Standing Committee and Screening Committee

(updated as on 15.11.2017)

(1) The Standing Committee shall, within a period of two months from the dateof the receipt of a written application, in such form and manner as may be specified by it,from an interested party or from a Commissioner or any other person, examine the accuracyand adequacy of the evidence provided in the application to determine whether there isprima-facie evidence to support the claim of the applicant that the benefit of reduction in therate of tax on any supply of goods or services or the benefit of input tax credit has not beenpassed on to the recipient by way of commensurate reduction in prices. (2) All applications from interested parties on issues of local nature shall first be examinedby the State level Screening Committee and the Screening Committee shall, upon beingsatisfied that the supplier has contravened the provisions of section 171, forward theapplication with its recommendations to the Standing Committee for further action.

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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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