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Rule 134 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

  • 134Notification 24/2022-Central Tax omitted the rule from 1 December 2022.
  • Former 134(1)–(2)The former rule required a three-member quorum, majority voting on disputed points and a second or casting vote for the Chairman when votes were equal.

Rule 134 was omitted with effect from 1 December 2022. Its former text required at least three Authority members for a meeting quorum. Where members disagreed, the majority of those present and voting decided the point, with the Chairman having a casting vote on a tie. Those quorum and voting requirements describe the arrangement before omission.[1]

Text

The text below is the rule as served by the CBIC tax information portal on 23 March 2018, 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 134, verbatim (show)

Rule 134. 1[****]

1. Omitted (w.e.f. 01.12.2022) vide Notification No. 24/2022 - CT dated 23.11.2022 for "Rule 134. Decision to be taken by the majority. -

(1) A minimum of three members of the Authority shall constitute quorum at its meetings.

(2) If the Members of the Authority differ in their opinion on any point, the point shall be decided according to the opinion of the majority of the members present and voting, and in the event of equality of votes, the Chairman shall have the second or casting vote."

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 134 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 134 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 134. Decision to be taken by the majority. -[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 (2)

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. 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 134. [Omitted]****". Central Goods and Services Tax Rules, 2017, CBIC tax information portal, with amendment footnotes 1 to 1. Retrieved 23 March 2018.
  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