CGST Rules – Central Goods and Services Tax Rules, 2017
This rule was made and amended vide the following notifications • Central Tax Notification No. 14/2018 (dated 23rd March 2018) • Central Tax Notification No. 33/2019 (dated 18th July 2019)
The Authority shall cease to exist after the expiry of 2 two years four years from the date on which the Chairman enters upon his
office unless the Council recommends otherwise.
Explanation.- For the purposes of this Chapter,
(a) “Authority” means the National Anti-profiteering Authority constituted under rule 122;
a. suppliers of goods or services under the proceedings; and
b. recipients of goods or services under the proceedings;
(b) “Committee” means the Standing Committee on Anti-profiteering constituted by the Council in terms of sub-rule (1) of rule 123 of these rules;
(c) “interested party” includes-
a. suppliers of goods or services under the proceedings;
b. recipients of goods or services under the proceedings; and
1c. any other person alleging, under sub-rule (1) of rule 128, that a registered person has not passed on the benefit of reduction in the rate of tax on any supply of goods or services or the benefit of input tax credit to the recipient by way of commensurate reduction in prices.
(d)“Screening Committee” means the State level Screening Committee constituted in terms of sub-rule (2) of rule 123 of these rules.
1 Inserted in Central Goods and Services Tax (Third Amendment) Rules, 2018, vide Notification No. 14/2018 Central Tax (dated 23rd March, 2018) 2 Substituted in Central Goods and Services Tax (Fifth Amendment) Rules, 2019, vide Notification No. 33/2019 Central Tax (dated 18th July 2019)