Rule 123 of the CGST Rules, 2017

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

At a glance

Bars, duties and time limits

123(2)Each State Government must constitute a Screening Committee comprising one State officer nominated by the Commissioner and one Central officer nominated by the Chief Commissioner.

Procedure, powers and definitions

123(1)The Council may constitute the Standing Committee on Anti-profiteering and nominate its State and Central Government officers.

Rule 123 provides for a Standing Committee on Anti-profiteering and State-level Screening Committees. The Council may constitute the Standing Committee from State and Central Government officers it nominates. Each State Government must constitute a Screening Committee with a State officer nominated by the Commissioner and a Central Government officer nominated by the Chief Commissioner. The nomination responsibilities differ between the committees.^[1]

Quick facts

Rule 123, CGST Rules, 2017

Constitution of the Standing Committee and Screening Committees

Provision
Act	Central Goods and Services Tax Rules, 2017
Chapter	XV, Anti-Profiteering
Rule title	Constitution of the Standing Committee and Screening Committees
Related provisions
Other rules	Rule 122, Rule 124
Structure 123(1)Standing Committee constitution and membership 123(2)Screening Committee for the selected State
Source
Law text	CBIC tax information portal, served on 24 September 2026^[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 123, verbatim (show)

Rule 123. Constitution of the Standing Committee and Screening Committees. -

(1) The Council may constitute a Standing Committee on Anti-profiteering which shall consist of such officers of the State Government and Central Government as may be nominated by it.

(2) A State level Screening Committee shall be constituted in each State by the State Governments which shall consist of-

(a) one officer of the State Government, to be Nominated by the Commissioner, and (b) one officer of the Central Government, to be Nominated by the Chief Commissioner.

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.

Standing Committee constitution and membership 123(1)

Questions to answer on the file6 questions

Did the Council constitute the Standing Committee?
Is the Standing Committee on Anti-profiteering?
Does the complete membership include officers of the State Government?
Does the complete membership include officers of the Central Government?
Is every Committee member an officer of a State Government or the Central Government?
Did the Council nominate every officer in that membership?

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Screening Committee for the selected State 123(2)

Questions to answer on the file7 questions

Has a State level Screening Committee been constituted for the State?
Was that Committee constituted by the State Government?
How many State Government officers are members of the Committee?
Was the State Government officer nominated by the Commissioner?
How many Central Government officers are members of the Committee?
Was the Central Government officer nominated by the Chief Commissioner?
Is every member within those two Government-officer categories?

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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 (1)

Number	Date	Subject
Notification No. 10/2017-Central Tax	28 June 2017	Seeks to amend CGST Rules notification no 3/2017-Central Tax dt 19.06.2017 amended by a later instrument

References

Central Board of Indirect Taxes and Customs. "Rule 123. Constitution of the Standing Committee and Screening Committees". Central Goods and Services Tax Rules, 2017, CBIC tax information portal. Retrieved 24 September 2026.

External links

CGST Rules, 2017, Rule 123 on the CBIC tax information portal