Chapter - XV of CGST Rules, 2017
ANTI-PROFITEERING
RULE 128. Examination of application by the Standing Committee and Screening Committee (corresponding section 171)
(1) The Standing Committee shall, within a period
of two months from the date of the receipt of a written application
1[or within such extended period not exceeding a
further period of one month for reasons to be recorded in writing as may be
allowed by the Authority], in such
form and manner as may be specified by it, from an interested party or from a
Commissioner or any other person, examine the accuracy and adequacy of the
evidence provided in the application to determine whether there is prima-facie
evidence to support the claim of the applicant that the benefit of reduction in
the rate of tax on any supply of goods or services or the benefit of input tax
credit has not been passed on to the recipient by way of commensurate reduction
in prices.
(2) All applications from interested parties on issues of local nature
1[or those forwarded by the Standing Committee] shall
first be examined by the State level Screening Committee and the Screening
Committee shall, 1[within two months from the
date of receipt of a written application, or within such extended period not
exceeding a further period of one month for reasons to be recorded in writing as
may be allowed by the Authority] upon being satisfied that the supplier has contravened the
provisions of section 171, forward the application with its recommendations to
the Standing Committee for further action.
1. Inserted Vide:
Notification No.31/2019-Central Tax
,Dt. 28/06/2019-[Para 14].