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 132, verbatim (show)
Rule 132. Power to summon persons to give evidence and produce documents. -
(1) The 1[Authority,] 2[Director General of Anti-profiteering], or an officer authorised by him in this behalf, shall be deemed to be the proper officer to exercise the power to summon any person whose attendance he considers necessary either to give evidence or to produce a document or any other thing under section 70 and shall have power in any inquiry in the same manner, as provided in the case of a civil court under the provisions of the Code of Civil Procedure, 1908 (5 of 1908).
(2) Every such inquiry referred to in sub-rule (1) shall be deemed to be a judicial proceedings within the meaning of sections 193 and 228 of the Indian Penal Code (45 of 1860).
1. Inserted vide Notification No. 31/2019 - CT dated 28.06.2019.
2. Substituted (w.e.f. 12.06.2018) by Notification No. 29/2018-C.T., dated 06.07.2018.
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.
Deemed proper officer summons power 132(1)
Questions to answer on the file6 questions
Judicial proceeding character 132(2)
Questions to answer on the file4 questions
Amendment history
The CBIC text carries 2 footnotes. The table gives each in the source's own terms. Effective dates are as the footnotes state them.[1]
| Note | Change |
|---|---|
| 1 | Inserted vide Notification No. 31/2019 - CT dated 28.06.2019.[2] |
| 2 | Substituted (w.e.f. 12.06.2018) by Notification No. 29/2018-C.T., dated 06.07.2018.[3] |
Relationship with other provisions
| Provision | Connection | Words that tie them |
|---|---|---|
| Section 70 of the CGST Act, 2017 | this provision requires Section 70 of the CGST Act, 2017 | 132(1) "under section 70" |
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.
Circulars (1)
| Number | Date | Subject |
|---|---|---|
| Circular No. 3/03/2017-GST | 5 July 2017 | Proper officer relating to provisions other than Registration and Composition under the Central Goods and Services Tax Act, 2017-Reg. |
Notifications (2)
| Number | Date | Subject |
|---|---|---|
| Notification No. 31/2019-Central Tax | 28 June 2019 | Seeks to carry out changes in the CGST Rules, 2017. amended by a later instrument |
| Notification No. 29/2018-Central Tax | 6 July 2018 | Seek to make amendments (Seventh Amendment, 2018) to the CGST Rules, 2017 |
See also
- Section 70 of the CGST Act, 2017: power to summon persons to give evidence and produce documents
References
- Central Board of Indirect Taxes and Customs. "Rule 132. Power to summon persons to give evidence and produce documents". Central Goods and Services Tax Rules, 2017, CBIC tax information portal, with amendment footnotes 1 to 2. Retrieved 17 September 2026.
- Notification No. 31/2019-Central Tax, dated 28 June 2019: Seeks to carry out changes in the CGST Rules, 2017. Cited in CBIC footnote 1.
- 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 2.
External links
- CGST Rules, 2017, Rule 132 on the CBIC tax information portal