{"act":{"id":"cgst-rules-2017","short_title":"The Central Goods and Services Tax Rules, 2017","long_title":"Rules made by the Central Government under section 164 of the Central Goods and Services Tax Act, 2017.","act_number":"G.S.R. 610(E)","act_year":2017,"enact_date":"2017-06-19","enforcement_date":"2017-06-22","ministry":"Ministry of Finance","department":"Department of Revenue","jurisdiction":"CENTRAL","unit":"rule","section_count":213,"in_force":true,"spent":false,"spent_note":null,"duplicate_of":null,"text_source":"published","scan_url":null,"url":"https://indiacode.ecourtsindia.com/cgst-rules-2017/"},"unit":"rule","section":{"number":"130","heading":"Confidentiality of information","text":"(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 1 [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 1 [Director General of Anti-profiteering] a statement of reasons as to why summarisation is Not possible. Rule131. Cooperation with other agencies or statutory authorities. - Where the 1 [Director General of Anti-profiteering] deems fit, he may seek opinion of any other agency or statutory authorities in the discharge of his duties. Amendment notes 1. Substituted for the word \"Safeguards\" vide Notification No. 29/2018-CT dated 06.07.2018 w.e.f. 12.06.2018. 1. Substituted vide Notification No. 29/2018-CT dated 06.07.2018 w.e.f. 12.06.2018.","html":"<p>(1) Notwithstanding anything contained in sub-rules (3) and (5) of rule 129 and sub-rule (2) of rule 133 , the provisions of section <a href=\"/rti-act/section/11/\">11</a> 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 1 [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 1 [Director General of Anti-profiteering] a statement of reasons as to why summarisation is Not possible. Rule131. Cooperation with other agencies or statutory authorities. - Where the 1 [Director General of Anti-profiteering] deems fit, he may seek opinion of any other agency or statutory authorities in the discharge of his duties.</p><p class=\"rubric\">Amendment notes</p><p>1. Substituted for the word \"Safeguards\" vide Notification No. 29/2018-CT dated 06.07.2018 w.e.f. 12.06.2018.</p><p>1. Substituted vide Notification No. 29/2018-CT dated 06.07.2018 w.e.f. 12.06.2018.</p>","words":173,"text_source":"published"},"rule":{"number":"130","heading":"Confidentiality of information","text":"(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 1 [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 1 [Director General of Anti-profiteering] a statement of reasons as to why summarisation is Not possible. Rule131. Cooperation with other agencies or statutory authorities. - Where the 1 [Director General of Anti-profiteering] deems fit, he may seek opinion of any other agency or statutory authorities in the discharge of his duties. Amendment notes 1. Substituted for the word \"Safeguards\" vide Notification No. 29/2018-CT dated 06.07.2018 w.e.f. 12.06.2018. 1. Substituted vide Notification No. 29/2018-CT dated 06.07.2018 w.e.f. 12.06.2018.","html":"<p>(1) Notwithstanding anything contained in sub-rules (3) and (5) of rule 129 and sub-rule (2) of rule 133 , the provisions of section <a href=\"/rti-act/section/11/\">11</a> 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 1 [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 1 [Director General of Anti-profiteering] a statement of reasons as to why summarisation is Not possible. Rule131. Cooperation with other agencies or statutory authorities. - Where the 1 [Director General of Anti-profiteering] deems fit, he may seek opinion of any other agency or statutory authorities in the discharge of his duties.</p><p class=\"rubric\">Amendment notes</p><p>1. Substituted for the word \"Safeguards\" vide Notification No. 29/2018-CT dated 06.07.2018 w.e.f. 12.06.2018.</p><p>1. Substituted vide Notification No. 29/2018-CT dated 06.07.2018 w.e.f. 12.06.2018.</p>","words":173,"text_source":"published"},"classification":[],"instruments":[],"judgments":[],"corresponds_to":[],"url":"https://indiacode.ecourtsindia.com/cgst-rules-2017/rule/130/","note":null,"source_note":"Parsed from the consolidated PDF published by CBIC at taxinformation.cbic.gov.in. The provision list against which this parse was checked comes from the same portal, so a rule the document omits is still recorded.","judgments_note":"Judgment holdings are the ratio decidendi as extracted from the order by eCourts India, reproduced unaltered. Reported judgments only.","licence":"Published with commentary and other original matter under s.52(1)(q)(ii), Copyright Act 1957."}