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Rule 131 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

  • 131The Director General of Anti-profiteering may seek the opinion of another agency or statutory authority when considered fit in discharging the Director General’s duties.

The Director General of Anti-profiteering may seek an opinion from another agency or statutory authority when considered fit for discharging the Director General’s duties. The power concerns assistance through an external opinion. It operates within the applicable anti-profiteering jurisdiction, which separately bars acceptance of new examination requests from 1 April 2025.[1]

Text

The text below is the rule as served by the CBIC tax information portal on 17 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 131, verbatim (show)

Rule131. Cooperation with other agencies or statutory authorities. - Where the 1[Director General of Anti-profiteering] deems fit, he may seek opinion of any other agency or statutory authorities in the discharge of his duties.

1. Substituted vide Notification No. 29/2018-CT dated 06.07.2018 w.e.f. 12.06.2018.

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.

Seeking outside opinion 131

Questions to answer on the file4 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 131 as footnoted in the CBIC text
NoteChange
1Substituted vide Notification No. 29/2018-CT dated 06.07.2018 w.e.f. 12.06.2018.[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 (1)

NumberDateSubject
Notification No. 29/2018-Central Tax6 July 2018Seek to make amendments (Seventh Amendment, 2018) to the CGST Rules, 2017

See also

References

  1. Central Board of Indirect Taxes and Customs. "Rule 131. Cooperation with other agencies or statutory authorities". Central Goods and Services Tax Rules, 2017, CBIC tax information portal, with amendment footnotes 1 to 1. Retrieved 17 September 2026.
  2. Notification No. 29/2018-Central Tax, dated 6 July 2018: Seek to make amendments (Seventh Amendment, 2018) to the CGST Rules, 2017. Cited in CBIC footnote 1.

External links