Book a demo
IndiaAuditLens Law Library

Rule 135 of the CGST Rules, 2017

From the IndiaAuditLens Law Library

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

At a glance

Bars, duties and time limits

  • 135The registered person must immediately comply with the Authority’s order. Failure triggers recovery action under the applicable GST enactment.

Procedure, powers and definitions

  • 135The law does not settle the interval meant by immediately or the event from which that interval runs.

Rule 135 requires a registered person to comply immediately with an order passed by the Authority under these rules. Failure to comply triggers action to recover the amount through the applicable integrated, central, Union territory or State GST provisions. The rule links non-compliance to the relevant statutory recovery process but does not define the interval meant by immediate compliance.[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 135, verbatim (show)

Rule 135. Compliance by the registered person. -

Any order passed by the Authority under these rules shall be immediately complied with by the registered person failing which action shall be initiated to recover the amount in accordance with the provisions of the Integrated Goods and Services Tax Act or the Central Goods and Services Tax Act or the Union territory Goods and Services Tax Act or the State Goods and Services Tax Act of the respective States, as the case may be.

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.

Immediate compliance with the order 135

Questions to answer on the file5 questions
Ticks stay in this browser only.

Recovery action after compliance failure 135

Questions to answer on the file9 questions
Ticks stay in this browser only.
Provisions connected to Rule 135
ProvisionConnectionWords that tie them
Section 171 of the CGST Act, 2017this provision defined by Section 171 of the CGST Act, 2017135 "Authority"

Circulars and notifications

No circular or notification in the CBIC repository is recorded as citing this rule.

Unsettled questions

The words of Rule 135 do not answer this question. Where one decides a matter on the file, the answer depends on the position taken on it.

  1. What interval satisfies immediately in Rule 135, including the event from which that interval runs?

See also

References

  1. Central Board of Indirect Taxes and Customs. "Rule 135. Compliance by the registered person". Central Goods and Services Tax Rules, 2017, CBIC tax information portal. Retrieved 24 September 2026.

External links