Confidentiality of information
Rule 130 of the Central Goods and Services Tax Rules, 2017 deals with confidentiality of information. 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. The Act came into force on 22 Jun 2017.
(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.
Rule 130, The Central Goods and Services Tax Rules, 2017 (Act G.S.R. 610(E) of 2017).
Cross-references
Extracted from the operative text of the enactments themselves. Every destination below exists in our corpus.
Questions about Rule 130
What does Rule 130 of the Central Goods and Services Tax Rules deal with?
Rule 130 of the Central Goods and Services Tax Rules is headed "Confidentiality of information". 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.
How do I find court cases under Rule 130 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 130, rule 130 CGST Rules 2017, rule 130 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.
What should I read with Rule 130 of the Central Goods and Services Tax Rules, and has it changed?
Its own text turns on Right to Information Act 11 (Third party information), so none of them can safely be read on its own. 2 other provisions in this corpus refer back to it.
When did Rule 130 of the Central Goods and Services Tax Rules come into force?
Rule 130 of the Central Goods and Services Tax Rules, cited as CGST Rules 2017 130, 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.