Central Goods and Services Tax Rules, 2017
Chapter XV - Anti-profiteering
Rule 137 - [****]
3[****]3
Notes:
1. Substituted vide Notification No. 33/2019 – Central Tax dated 18-07-2019 for "two years"
2. Substituted (w.e.f. 30.11.2021) vide Notification No. 37/2021–Central Tax dated 01.12.2021 for "1[four years]1"
3. Omitted (w.e.f. 01.12.2022) vide Notification No. 24/2022 – Central Tax dated 23.11.2022 for
"Rule 137. Tenure of Authority. -
The Authority shall cease to exist after the expiry of 2[five years]2 from the date on which the Chairman enters upon his office unless the Council recommends otherwise."
Notifications
- Notification No. 33/2019 - 18-07-2019 - Seeks to carry out changes in the CGST Rules, 2017.
- Notification No. 37/2021 - 01-12-2021 - Seeks to make amendments (Ninth Amendment, 2021) to the CGST Rules, 2017.
- Notification No. 24/2022 - 23-11-2022 - Seeks to make fourth amendment (2022) to CGST Rules with effect from 01.12.2022.
