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Rule 136 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

  • 136The Authority may require any central, State or Union territory tax authority to monitor implementation of its order.

Rule 136 allows the Authority to require a central tax, State tax or Union territory tax authority to monitor implementation of its order. The power is discretionary and concerns an order already passed by the Authority. The tax authority required to undertake monitoring may therefore come from any of the tax administrations expressly named in the rule.[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 136, verbatim (show)

Rule 136. Monitoring of the order. -

The Authority may require any authority of central tax, State tax or Union territory tax to monitor the implementation of the order passed by it.

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.

Authority requirement to monitor its order 136

Questions to answer on the file5 questions
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Provisions connected to Rule 136
ProvisionConnectionWords that tie them
Section 171 of the CGST Act, 2017this provision defined by Section 171 of the CGST Act, 2017136 "The Authority"

Circulars and notifications

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

See also

References

  1. Central Board of Indirect Taxes and Customs. "Rule 136. Monitoring of the order". Central Goods and Services Tax Rules, 2017, CBIC tax information portal. Retrieved 24 September 2026.

External links