CGST Rules – Central Goods and Services Tax Rules, 2017

Rule 130 – Confidentiality of information

This rule was made and amended vide the following notifications
• Central Tax Notification No. 29/2018 (dated 6th July 2018)

(1) Notwithstanding anything contained in sub-rules (3) and (5) of rule
129 and sub-rule (2) of rule 133, the
provisions of section 11 of the Right to Information Act, 2005 (22 of
2005), shall apply mutatis mutandis to the disclosure of any information
which is provided on a confidential basis.

(2) The ¹Director General of Safeguards Director
General of Anti-profiteering may require the parties providing
information on confidential basis to furnish non-confidential summary
thereof and if, in the opinion of the party providing such information, the
said information cannot be summarised, such party may submit to the
¹Director General of Safeguards Director General of Anti-profiteering
a statement of reasons as to why summarisation is not possible.

¹ Substituted in Central Goods and Services Tax (Seventh Amendment) Rules, 2018, vide Notification No.
29/2018 Central Tax (dated 6th July 2018)