Rule 130 CGST Rules 2017

Summary of  Rule 130 CGST Rules 2017

( Rule 130 CGST Rules 2017 explains Confidentiality of information and is covered in Chapter XV  – Anti-Profiteering  : Inserted by the Central Goods and Services Tax (Second Amendment) Rules, 2017, w.e.f. 1-7-2017  , CGST (Seventh Amendment) Rules 2018)

Rule 130 CGST Rules 2017

Confidentiality of information

130. (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[Directorate General of Anti-profiteering] 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[Directorate General of Anti-profiteering]  a statement of reasons as to why summarisation is not possible.

Notes on amendments in Rule 130 CGST Rules 2017

1 in rule 130, in sub-rule (2), for the words “Director General of Safeguards”, at both places
where they occur, the words “Director General of Anti-profiteering” substituted  by CGST (Seventh Amendment) Rules 2018 Vide Notification No. 29/2018 Central Tax Dated 6th July, 2018

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