Examination of application by the Standing Committee and Screening Committee
Rule 128 of the Central Goods and Services Tax Rules, 2017 deals with examination of application by the Standing Committee and Screening Committee. The Standing Committee shall, within a period of two months from the date of the receipt of a written application [or within such extended period Not exceeding a further period of one month for reasons to be recorded in writing as may be allowed by the Authority,] in such form and manner as may be s The Act came into force on 22 Jun 2017.
(1) The Standing Committee shall, within a period of two months from the date of the receipt of a written application 1 [or within such extended period Not exceeding a further period of one month for reasons to be recorded in writing as may be allowed by the Authority,] in such form and manner as may be specified by it, from an interested party or from a Commissioner or any other person, examine the accuracy and adequacy of the evidence provided in the application to determine whether there is prima- facie evidence to support the claim of the applicant that the benefit of reduction in the rate of tax on any supply of goods or services or the benefit of input tax credit has Not been passed on to the recipient by way of commensurate reduction in prices.
(2) All applications from interested parties on issues of local nature 1 [or those forwarded by the Standing Committee] shall first be examined by the State level Screening Committee and the Screening Committee shall, 1 [within two months from the date of receipt of a written application, or within such extended period Not exceeding a further period of one month for reasons to be recorded in writing as may be allowed by the Authority,] upon being satisfied that the supplier has contravened the provisions of section 171 , forward the application with its recommendations to the Standing Committee for further action.
Amendment notes
1. Inserted vide Notification No. 31/2019 - CT dated 28.06.2019.
Rule 128, The Central Goods and Services Tax Rules, 2017 (Act G.S.R. 610(E) of 2017).
Questions about Rule 128
What does Rule 128 of the Central Goods and Services Tax Rules deal with?
Rule 128 of the Central Goods and Services Tax Rules is headed "Examination of application by the Standing Committee and Screening Committee". The Standing Committee shall, within a period of two months from the date of the receipt of a written application [or within such extended period Not exceeding a further period of one month for reasons to be recorded in writing as may be allowed by the Authority,] in such form and manner as may be s
How do I find court cases under Rule 128 of the Central Goods and Services Tax Rules?
In judgments and charge sheets this rule is written several ways, and each form finds a different set of orders. These search the full text of every order eCourtsIndia holds, best matches first: CGST Rules 2017 128, rule 128 CGST Rules 2017, rule 128 of the Central Goods and Services Tax Rules. Each opens the full list of orders on eCourtsIndia, where it can be narrowed by court, year and outcome.
When did Rule 128 of the Central Goods and Services Tax Rules come into force?
Rule 128 of the Central Goods and Services Tax Rules, cited as CGST Rules 2017 128, came into force on 22 Jun 2017, having been enacted on 19 Jun 2017. It is in force as at the date shown on this page.
Other rules of this Act
- 89. Application for refund of tax, interest, penalty, fees or any other amount3731 words
- 43. Manner of determination of input tax credit in respect of capital goods and reversal thereof in certain cases3015 words
- 138. Information to be furnished prior to commencement of movement of goods and generation of e-way bill2970 words
- 42. Manner of determination of input tax credit in respect of inputs or input services and reversal thereof2706 words
- 164. Procedure and conditions for closure of proceedings under section 128A in respect of demands issued under section2150 words
- 8. Application for registration2144 words
Source and method. Compiled from the enactments of Parliament and of the State legislatures as published on India Code, and republished together with commentary and other original matter under section 52(1)(q)(ii) of the Copyright Act, 1957. Structured, cross-referenced and maintained by eCourtsIndia. 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. This page is not a substitute for legal advice.