Chapter 15 Anti-Profiteering Rules (Rule 122 to 137)

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GST Acts and Rules
Central Goods and Services Tax (CGST) Rules, 2017

Rule 123 GST - Constitution of the Standing Committee and Screening Committees

Last updated at Dec. 16, 2024 by

According to Rule 123 of Central Goods and Service Tax Act, 2017 as passed by Lok Sabha :

  1. The Council may constitute a Standing Committee on Anti-profiteering which shall consist of such officers of the State Government and Central Government as may be nominated by it.

  2. A State level Screening Committee shall be constituted in each State by the State Governments which shall consist of-
    1. one officer of the State Government, to be nominated by the Commissioner, and
    2. one officer of the Central Government, to be nominated by the Chief Commissioner.
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CA Maninder Singh

CA Maninder Singh is a Chartered Accountant for the past 14 years. He also provides Accounts Tax GST Training in Delhi, Kerala and online.