1 [****]
Rule 137 of the Central Goods and Services Tax Rules, 2017 deals with 1 [****]. "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 . The Act came into force on 22 Jun 2017.
"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.
Rule 137, The Central Goods and Services Tax Rules, 2017 (Act G.S.R. 610(E) of 2017).
Questions about Rule 137
What does Rule 137 of the Central Goods and Services Tax Rules deal with?
Rule 137 of the Central Goods and Services Tax Rules is headed "1 [****]". "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 .
How do I find court cases under Rule 137 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 137, rule 137 CGST Rules 2017, rule 137 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 137 of the Central Goods and Services Tax Rules come into force?
Rule 137 of the Central Goods and Services Tax Rules, cited as CGST Rules 2017 137, 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.