{"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":"137","heading":"1 [****]","text":"\"Rule 137. Tenure of Authority. - The Authority shall cease to exist after the expiry of five years from the date on which the Chairman enters upon his office unless the Council recommends otherwise.\" Explanation . - For the purposes of this Chapter, 1 [(a)“Authority” means the Authority notified under sub-section (2) of section 171 of the Act;] (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; and b. recipients of goods or services under the proceedings; 2 [c. 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 rue 123 o f these rules. dated 23.11.2022. CHAPTER XVI E-WAY RULES Amendment notes 1. Omitted (w.e.f. 01.12.2022) vide Notification No. 24/2022 - CT dated 23.11.2022 for 1. Substituted (w.e.f. 01.12.2022) for \"(a) \"Authority\" means the National Anti-profiteering Authority constituted under rule 122 ;\" vide Notification No.24/2022 - CT 2. Inserted vide Notification No.14/2018 - CT dated 23.03.2018.","html":"<p>\"Rule 137. Tenure of Authority. - The Authority shall cease to exist after the expiry of five years from the date on which the Chairman enters upon his office unless the Council recommends otherwise.\" Explanation . - For the purposes of this Chapter, 1 [(a)“Authority” means the Authority notified under sub-section (2) of section 171 of the Act;] (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; and b. recipients of goods or services under the proceedings; 2 [c. 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 rue 123 o f these rules. dated 23.11.2022. CHAPTER XVI E-WAY RULES</p><p class=\"rubric\">Amendment notes</p><p>1. Omitted (w.e.f. 01.12.2022) vide Notification No. 24/2022 - CT dated 23.11.2022 for</p><p>1. Substituted (w.e.f. 01.12.2022) for \"(a) \"Authority\" means the National Anti-profiteering Authority constituted under rule 122 ;\" vide Notification No.24/2022 - CT</p><p>2. Inserted vide Notification No.14/2018 - CT dated 23.03.2018.</p>","words":232,"text_source":"published"},"rule":{"number":"137","heading":"1 [****]","text":"\"Rule 137. Tenure of Authority. - The Authority shall cease to exist after the expiry of five years from the date on which the Chairman enters upon his office unless the Council recommends otherwise.\" Explanation . - For the purposes of this Chapter, 1 [(a)“Authority” means the Authority notified under sub-section (2) of section 171 of the Act;] (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; and b. recipients of goods or services under the proceedings; 2 [c. 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 rue 123 o f these rules. dated 23.11.2022. CHAPTER XVI E-WAY RULES Amendment notes 1. Omitted (w.e.f. 01.12.2022) vide Notification No. 24/2022 - CT dated 23.11.2022 for 1. Substituted (w.e.f. 01.12.2022) for \"(a) \"Authority\" means the National Anti-profiteering Authority constituted under rule 122 ;\" vide Notification No.24/2022 - CT 2. Inserted vide Notification No.14/2018 - CT dated 23.03.2018.","html":"<p>\"Rule 137. Tenure of Authority. - The Authority shall cease to exist after the expiry of five years from the date on which the Chairman enters upon his office unless the Council recommends otherwise.\" Explanation . - For the purposes of this Chapter, 1 [(a)“Authority” means the Authority notified under sub-section (2) of section 171 of the Act;] (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; and b. recipients of goods or services under the proceedings; 2 [c. 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 rue 123 o f these rules. dated 23.11.2022. CHAPTER XVI E-WAY RULES</p><p class=\"rubric\">Amendment notes</p><p>1. Omitted (w.e.f. 01.12.2022) vide Notification No. 24/2022 - CT dated 23.11.2022 for</p><p>1. Substituted (w.e.f. 01.12.2022) for \"(a) \"Authority\" means the National Anti-profiteering Authority constituted under rule 122 ;\" vide Notification No.24/2022 - CT</p><p>2. Inserted vide Notification No.14/2018 - CT dated 23.03.2018.</p>","words":232,"text_source":"published"},"classification":[],"instruments":[],"judgments":[],"corresponds_to":[],"url":"https://indiacode.ecourtsindia.com/cgst-rules-2017/rule/137/","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."}