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)