Examination of application by the Standing Committee and Screening Committee
Rule 128 of the CGST Rules
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The Standing Committee examines a complaint within two months and, where a prima facie case exists, refers it to the Director General of Anti-profiteering for investigation; a local complaint goes first to the State Screening Committee.
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The exact words of the law
1,472 characters, uneditedReproduced from the CBIC text. We explain it above — but you should always be able to read it yourself.
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(1) The Standing Committee shall, within a period of two months from the date of the receipt of a written application 1 [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,] 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 1 [or those forwarded by the Standing Committee] shall first be examined by the State level Screening Committee and the Screening Committee shall, 1 [within 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.
What changed, and when
The amendment trail, newest first — because the version that applies to your case depends on the period.
2019-06-28 · Inserted
31/2019-CTdated
Inserted vide Notification No. 31/2019 – CT dated 28.06.2019.
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 If you spot anything out of date, tell us and we’ll fix it — this hub is checked daily against CBIC.
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