Rule 132 CGST Rules 2017 : Power to summon persons to give evidence and produce documents

By | July 14, 2017
(Last Updated On: July 7, 2018)

 Rule 132 CGST Rules 2017

Summary of  Rule 132 CGST Rules 2017

( Rule 132 CGST Rules 2017 explains Power to summon persons to give evidence and produce documents 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 and amended by  CGST (Seventh Amendment) Rules 2018)

Rule 132 CGST Rules 2017

Power to summon persons to give evidence and produce documents

132. (1) The 1[Directorate General of Anti-profiteering], or an officer authorised by him in this behalf, shall be deemed to be the proper officer to exercise the power to summon any person whose attendance he considers necessary either to give evidence or to produce a document or any other thing under section 70 and shall have power in any inquiry in the same manner, as provided in the case of a civil court under the provisions of the Code of Civil Procedure, 1908 (5 of 1908).

(2) Every such inquiry referred to in sub-rule (1) shall be deemed to be a judicial proceedings within the meaning of sections 193 and 228 of the Indian Penal Code (45 of 1860).


Notes on Amendment in Rule 132 CGST Rules 2017

  1. in rule 132, in sub-rule (1), for the words “Director General of Safeguards”, 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

 Rule 132 CGST Rules 2017

Also refer CBIC Website Click here 

Related Topic on GST

TopicClick Link
GST Acts Central GST Act and States GST Acts
GST RulesGST Rules
 GST FormsGST Forms
GST RatesGST Rates
GST NotificationsGST Act Notifications
GST CircularsGST Circulars
GST Press ReleaseGST Press Release
GST BooksBest Books on GST in India
GST CommentaryTopic wise Commentary on GST Act of India
GST You Tube ChannelTaxHeal You Tube Channel
GST Online CourseJoin GST online Course
GST HistoryGST History and Background Material

Rule 132 CGST Rules 2017 , Print  Rule 132 CGST Rules 2017, Rule 132 of CGST Rules 2017, Latest Rule 132 of CGST Rules 2017, updated Rule 132 of CGST Rules 2017,

Leave a Reply

Your email address will not be published.