Other Provisions & Procedure

Compliance by the registered person

Rule 135 of the CGST Rules

Chapter 15 – Anti-Profiteering Text as on 2026-09-05 Source CBIC

Straight from CBIC

Official source, not a summary of a summary

Full text included

Read the exact words of the law yourself

Amendment history

See what changed, and when

Free, always

No login, no paywall, no book to buy

In one line

An order of the Authority must be complied with immediately; otherwise the amount is recovered as an arrear of tax under the ordinary recovery provisions.

The exact words of the law

479 characters, unedited

Reproduced from the CBIC text. We explain it above — but you should always be able to read it yourself.

Read the full provision+

Rule 135. Compliance by the registered person. – Any order passed by the Authority under these rules shall be immediately complied with by the registered person failing which action shall be initiated to recover the amount in accordance with the provisions of the Integrated Goods and Services Tax Act or the Central Goods and Services Tax Act or the Union territory Goods and Services Tax Act or the State Goods and Services Tax Act of the respective States, as the case may be.

Where this comes from

Text reproduced from the Central Board of Indirect Taxes and Customs, as available on 2026-09-05. The explanation and practice notes above are GSTZone’s own, written for this hub. If you spot anything out of date, tell us and we’ll fix it — this hub is checked daily against CBIC.

rule 135compliance by the registered person

Reading is free. Getting it wrong isn’t.

Does this apply to your case, or not?

Reading the section is one thing. Knowing whether it bites on your facts, and what it costs if it does, is another. Send us the situation – we will tell you straight, and only take it on if we can genuinely help.

Full Name

Please enter your full name as per your official documents.

This field is required.

Mobile Number

Your 10-digit mobile number for contact.

This field is required.

Email Address

Optional, but will help us to contact you easily.

This field is required.

WhatsApp us now Call +91 97554 06939

6+ years · 2,500+ GST registrations filed · Bhopal, serving all of India

← All of Other Provisions & Procedure Search the whole hub 100 common questions