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Rule 125 of the CGST Rules, 2017

From the IndiaAuditLens Law Library

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

At a glance

Entitlement and conditions

  • Former 125The former Secretary had to be an officer working in the Directorate General of Anti-profiteering, not below the rank of Additional Commissioner.

Procedure, powers and definitions

  • 125Notification 24/2022-Central Tax omitted the rule from 1 December 2022.

Rule 125 was omitted with effect from 1 December 2022. Before omission, it identified the officer who would serve as Secretary to the Authority. The officer had to work in the Directorate General of Anti-profiteering and hold a rank not below Additional Commissioner. That description belongs to the former secretarial arrangement removed by notification 24/2022-Central Tax.[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 125, verbatim (show)

Rule 125. 1[****]

1. Omitted (w.e.f. 01.12.2022) vide Notification No. 24/2022 - CT dated 23.11.2022 for

" Rule 125. Secretary to the Authority. - An officer Not below the rank of Additional Commissioner (working in the Directorate General of Anti-profiteering) shall be the Secretary to the Authority."

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 125 footnote1

Questions to answer on the file2 questions
Ticks stay in this browser only.

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 125 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[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. 29/2018-Central Tax6 July 2018Seek to make amendments (Seventh Amendment, 2018) to the CGST Rules, 2017
Notification No. 14/2018-Central Tax23 March 2018Amending the CGST Rules, 2017(Third Amendment Rules, 2018).

See also

References

  1. Central Board of Indirect Taxes and Customs. "Rule 125. [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