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Rule 137 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

  • Former 137The former cessation point was five years after the Chairman entered office, unless the Council recommended otherwise.

Procedure, powers and definitions

  • 137Notification 24/2022-Central Tax omitted the rule from 1 December 2022.

Rule 137 was omitted with effect from 1 December 2022. Its former text provided that the Authority would cease to exist after five years from the Chairman’s entry into office, unless the Council recommended otherwise. The starting event and the Council’s exception formed part of that former tenure provision. The omitted rule supplies no continuing tenure requirement.[1]

Text

The text below is the rule as served by the CBIC tax information portal on 18 July 2019, 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 137, verbatim (show)

Rule 137. 1[****]

1. Omitted (w.e.f. 01.12.2022) vide Notification No. 24/2022 - CT dated 23.11.2022 for "Rule 137. Tenure of Authority. - The Authority shall cease to exist after the expiry of five years from the date on which the Chairman enters upon his office unless the Council recommends otherwise."

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 137 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 137 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 137. Tenure of Authority. - The Authority shall cease to exist after the expiry of five years from the date on which the Chairman enters upon his office unless the Council recommends otherwise."[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 (4)

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. 37/2021-Central Tax1 December 2021Seeks to make amendments (Ninth Amendment, 2021) to the CGST Rules, 2017.
Notification No. 33/2019-Central Tax18 July 2019Seeks to carry out changes in the CGST Rules, 2017.
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 137. [Omitted]****". Central Goods and Services Tax Rules, 2017, CBIC tax information portal, with amendment footnotes 1 to 1. Retrieved 18 July 2019.
  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