CGST Rules – Central Goods and Services Tax Rules, 2017

Rule 128 – Examination of application by the Standing Committee and Screening Committee

This rule was made and amended vide the following notifications
• Central Tax Notification No. 31/2019 (dated 28th June 2019)

(1) The Standing Committee shall, within a period of two months from the date
of the receipt of a written application ¹within 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
²or those forwarded by the Standing Committee shall first be
examined by the State level Screening Committee and the Screening Committee
shall ³within 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 in Central Goods and Services Tax (Fourth Amendment) Rules, 2019, vide Notification No.31/2019 Central Tax (dated 28th June 2019)
²Inserted in Central Goods and Services Tax (Fourth Amendment) Rules, 2019, vide Notification No.31/2019 Central Tax (dated 28th June 2019)
³Inserted in Central Goods and Services Tax (Fourth Amendment) Rules, 2019, vide Notification No.31/2019 Central Tax (dated 28th June 2019)