Chapter - XV of CGST Rules, 2017
ANTI-PROFITEERING
RULE 130. Confidentiality of information (corresponding section 171)
(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 1[Director General of
Anti-profiteering] [helldod old[Director General of Safeguards] helldod] 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
1[Director General of Anti-profiteering] [helldod
old[Director General
of Safeguards] helldod] a statement of reasons as to why summarisation is not possible.
1.Substituted Vide:-
Notification No. 29/2018-Central Tax
Dt.06/07/2018-[Para 2(iii)]