CGST Rules – Central Goods and Services Tax Rules, 2017

Rule 132 – Power to summon persons to give evidence and produce documents

This rule was made and amended vide the following notifications
Central Tax Notification No. 29/2018 (dated 6th July 2018)
Central Tax Notification No. 31/2019 (dated 28th June 2019)

(1) The 1Director General of Safeguards 2Authority Director General of Anti-profiteering, or an officer authorised by him in this behalf, shall be deemed to be the proper officer to exercise the power to summon any person whose attendance he considers necessary either to give evidence or to produce a document or any other thing under section 70 and shall have power in any inquiry in the same manner, as provided in the case of a civil court under the provisions of the Code of Civil Procedure, 1908 (5 of 1908).

(2) Every such inquiry referred to in sub-rule (1) shall be deemed to be a judicial proceedings within the meaning of sections 193 and 228 of the Indian Penal Code (45 of 1860).

1 Substituted in Central Goods and Services Tax (Seventh Amendment) Rules, 2018, vide Notification No. 29/2018 Central Tax (dated 6th July 2018)
2 Inserted in Central Goods and Services Tax (Fourth Amendment) Rules, 2019, vide Notification No.31/2019 Central Tax (dated 28th June 2019)