Sunday, March 20, 2022

Rule 134 of CGST Rules 2017

Decision to be taken by the majority.-

(1) A minimum of three members of the Authority shall constitute quorum at its meetings.

(2) If the Members of the Authority differ in their opinion on any point, the point shall be decided according to the opinion of the majority of the members present and voting, and in the event of equality of votes, the Chairman shall have the second or casting vote.305

Amendmends made to Rule 134 of CGST Rules 2017

305 Substituted vide Notf no. 14/2018-CT dt.23.03.2018 for " 134. Decision to be taken by the majority.- If the Members of the Authority differ in opinion on any point, the point shall be decided according to the opinion of the majority."