Provisions under Rule 135 of CGST Rules, 2017 relating to “Compliance by the Registered Person (Anti-Profiteering)”:
CGST Rule 135: Compliance by the Registered Person (Chapter XV: Anti-Profiteering) [*1]
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.
Notes (History of Amendments in Bare Text):
1. CGST Rule 135 introduced vide Notification 10/2017, effective 01/07/2017.
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