Rule 129 of CGST Rules -Initiation and conduct of proceedings

(updated as on 15.11.2017)

(1)Where the Standing Committee issatisfied that there is a prima-facie evidence to show that the supplier has not passed on thebenefit of reduction in the rate of tax on the supply of goods or services or the benefit ofinput tax credit to the recipient by way of commensurate reduction in prices, it shall refer thematter to the Director General of Safeguards for a detailed investigation.
(2) The Director General of Safeguards shall conduct investigation and collect evidencenecessary to determine whether the benefit of reduction in the rate of tax on any supply ofgoods or services or the benefit of input tax credit has been passed on to the recipient byway of commensurate reduction in prices.
(3)The Director General of Safeguards shall, before initiation of the investigation, issue anotice to the interested parties containing, inter alia, information on the following, namely:-

(a) the description of the goods or services in respect of which the proceedingshave been initiated;

(b) summary of the statement of facts on which the allegations are based; and

(c) the time limit allowed to the interested parties and other persons who mayhave information related to the proceedings for furnishing their reply.

(4)The Director General of Safeguards may also issue notices to such other persons asdeemed fit for a fair inquiry into the matter.
(5)The Director General of Safeguards shall make available the evidence presented to it byone interested party to the other interested parties, participating in the proceedings.
(6) The Director General of Safeguards shall complete the investigation within a period ofthree months of the receipt of the reference from the Standing Committee or within suchextended period not exceeding a further period of three months for reasons to be recorded inwriting as allowed by the Standing Committee and, upon completion of the investigation,furnish to the Authority, a report of its findings along with the relevant records.

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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