Chapter - XV of CGST Rules, 2017
ANTI-PROFITEERING
RULE 133. Order of the Authority (corresponding section 171)
(1) The Authority shall, within a period of
4[six] [helldod old[three]
helldod] months from the date of
the receipt of the report from the 3[Director
General of Anti-profiteering] [helldod old[Director General of Safeguards] helldod] determine
whether a registered person has passed on the benefit of the reduction in the
rate of tax on the supply of goods or services or the benefit of input tax
credit to the recipient by way of commensurate reduction in prices.
(2) An opportunity of hearing shall be granted to the interested parties by the
Authority where any request is received in writing from such interested parties.
5[(2A) The Authority may seek the clarification, if any, from the Director
General of Anti Profiteering on the report submitted under sub-rule (6) of
rule 129 during the process of
determination under sub-rule (1)]
2[(3) Where the Authority determines that a
registered person has not passed on the benefit of the reduction in the rate of
tax on the supply of goods or services or the benefit of input tax credit to the
recipient by way of commensurate reduction in prices, the Authority may order-
(a) reduction
in prices;
(b) return to the recipient, an amount equivalent to the
amount not passed on by way of commensurate reduction in prices along with
interest at the rate of eighteen per cent. from the date of collection of the
higher amount till the date of the return of such amount or recovery of the
amount including interest not returned, as the case may be
(c) the deposit of an amount equivalent to fifty per cent. of
the amount determined under the above clause 5[along
with interest at the rate of eighteen per cent. from the date of collection of
the higher amount till the date of deposit of such amount] in the Fund constituted under
section 57 and the remaining fifty per cent. of the amount in the Fund
constituted under section 57 of the Goods and Services Tax Act, 2017 of the
concerned State, where the eligible person does not claim return of the amount
or is not identifiable;
(d) imposition of penalty as specified under the Act; and
(e) cancellation of registration under the Act.
Explanation: For the purpose of this sub-rule, the expression, “concerned State” means the State 5[or Union Territory] in respect of which the Authority passes an order.]
[helldod
old[(3) Where the Authority determines that a registered person has not passed on
the benefit of the reduction in the rate of tax on the supply of goods or
services or the benefit of input tax credit to the recipient by way of
commensurate reduction in prices, the Authority may order-
(a) reduction in prices;
(b) return to the recipient, an amount equivalent to the amount not passed on by
way of commensurate reduction in prices along with interest at the rate of
eighteen per cent. from the date of collection of the higher amount till the
date of the return of such amount or recovery of the amount including interest
not returned, as the case may be, in case the eligible person does not claim
return of the amount or is not identifiable,
and depositing the same in the Fund referred to in
section 57;
(c) imposition of penalty as specified under the Act; and
(d) cancellation of registration under the Act.] helldod]
1[(4) If the report of the
3[Director General of Anti-profiteering] [helldod old[Director General
of Safeguards] helldod] referred to in sub-rule (6) of
rule 129 recommends that there is
contravention or even non-contravention of the provisions of
section 171 or
these rules, but the Authority is of the opinion that further investigation or
inquiry is called for in the matter, it may, for reasons to be recorded in
writing, refer the matter to the 3[Director
General of Anti-profiteering] [helldod old[Director General of Safeguards] helldod] to cause further
investigation or inquiry in accordance with the provisions of the Act and these
rules.]
5[(5) (a) Notwithstanding anything contained in sub-rule (4), where upon receipt
of the report of the Director General of Anti-profiteering referred to in
sub-rule (6) of rule 129, the
Authority has reasons to believe that there has been contravention of the
provisions of section 171 in
respect of goods or services or both other than those covered in the said
report, it may, for reasons to be recorded in writing, within the time limit
specified in sub-rule (1), direct the Director General of Anti-profiteering to
cause investigation or inquiry with regard to such other goods or services or
both, in accordance with the provisions of the Act and these rules.
(b) The investigation or enquiry under clause (a) shall be deemed to be a new
investigation or enquiry and all the provisions of
rule 129 shall mutatis mutandis apply
to such investigation or enquiry.].
1.Inserted Vide:- Notification No. 14/2018-Central Tax Dated 23/03/2018-[Para 2(vi)]
2.Substituted Vide:-Notification No. 26/2018-Central Tax Dated 13/06/2018-[Para 2(vi)]