Saturday, March 19, 2022

Rule 130 of CGST Rules 2017

Confidentiality of information.-

(1) Notwithstanding anything contained in sub-rules (3) and (5) of rule 129 and sub-rule (2) of rule 133, the provisions of section 11 of the Right to Information Act, 2005 (22 of 2005), shall apply mutatis mutandis to the disclosure of any information which is provided on a confidential basis.

(2) The Director General of [Anti-profiteering]290 may require the parties providing information on confidential basis to furnish non-confidential summary thereof and if, in the opinion of the party providing such information, the said information cannot be summarised, such party may submit to the Director General of [Anti-profiteering]291 a statement of reasons as to why summarisation is not possible.

Amendmends made to Rule 130 of CGST Rules 2017

290 Substituted for the word "Safeguards" vide Notf no. 29/2018-CT dt. 06.07.2018 wef 12.06.2018

291 Ibid.