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Rule 122 of the CGST Rules, 2017

From the IndiaAuditLens Law Library

GST›CGST Rules, 2017›Chapter XV, Anti-Profiteering

At a glance

Procedure, powers and definitions

  • 122The rule was omitted from 1 December 2022 by notification 24/2022-Central Tax.
  • Former 122(a)–(b)The former Authority consisted of a Chairman holding or having held a Secretary-equivalent post and four Council-nominated Technical Members who had been State or central tax Commissioners for at least one year or held an equivalent post under the existing law.

Rule 122 was omitted with effect from 1 December 2022. Its former text constituted the Authority with a Chairman of Secretary-equivalent rank and four Technical Members nominated by the Council. The Technical Members had to meet the specified Commissioner-level experience requirement or have held an equivalent post under the earlier law. These membership provisions describe the former arrangement.[1]

Text

The text below is the rule as served by the CBIC tax information portal on 24 September 2026, with the portal's own amendment footnote markers (shown as small numerals before a bracket) and its footnotes.[1] The Rules as published in the Gazette of India is the legal source.

Rule 122, verbatim (show)

Rule 122. 1[****]

1. Omitted (w.e.f. 01.12.2022) vide Notification No. 24/2022 - CT dated 23.11.2022 for "Rule 122. Constitution of the Authority. -

The Authority shall consist of, -

(a) a Chairman who holds or has held a post equivalent in rank to a Secretary to the Government of India; and (b) four Technical Members who are or have been Commissioners of State tax or central tax for at least one year or have held an equivalent post under the existing law, to be Nominated by the Council."

Questions to answer on the file

Questions a reviewer answers from the engagement file, grouped by the part of the rule they come from. They describe what the rule asks; they do not decide it.

Omission-date boundary 122 footnote1

Questions to answer on the file2 questions
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Amendment history

The CBIC text carries 1 footnote. The table gives each in the source's own terms. Effective dates are as the footnotes state them.[1]

Amendments to Rule 122 as footnoted in the CBIC text
NoteChange
1Omitted (w.e.f. 01.12.2022) vide Notification No. 24/2022 - CT dated 23.11.2022 for "Rule 122. Constitution of the Authority. -[2]

Circulars and notifications

Circulars and notifications in the CBIC repository that cite this rule, newest first, by number, date and subject. A listing here does not say what an instrument decides; read the instrument.

Notifications (3)

NumberDateSubject
Notification No. 24/2022-Central Tax23 November 2022Seeks to make fourth amendment (2022) to CGST Rules with effect from 01.12.2022.
Notification No. 34/2017-Central Tax15 September 2017Seventh amendment to the CGST Rules, 2017.
Notification No. 10/2017-Central Tax28 June 2017Seeks to amend CGST Rules notification no 3/2017-Central Tax dt 19.06.2017 amended by a later instrument

See also

References

  1. Central Board of Indirect Taxes and Customs. "Rule 122. [Omitted]****". Central Goods and Services Tax Rules, 2017, CBIC tax information portal, with amendment footnotes 1 to 1. Retrieved 24 September 2026.
  2. Notification No. 24/2022-Central Tax, dated 23 November 2022: Seeks to make fourth amendment (2022) to CGST Rules with effect from 01.12.2022. Cited in CBIC footnote 1.

External links