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CMA Final · Indirect Tax Laws and Practice · Anti-profiteering

Under the CGST Rules, 2017 on anti-profiteering proceedings, within what period must the Director General of Anti-profiteering complete the investigation after receiving the reference from the Standing Committee, and what extension is possible?

The Director General must complete the investigation within six months of receiving the Standing Committee's reference. The period can be extended by a further period not exceeding three months, for reasons recorded in writing, as allowed by the Authority, under rule 129(6).

  1. AThree months, extendable by a further three months
  2. BSix months, extendable by a further period not exceeding three months for reasons recorded in writing as allowed by the AuthorityCorrect
  3. CSix months, extendable by up to six months by the Standing Committee
  4. DTwelve months, with no extension

Explanation

Rule 129(6) as amended requires completion within six months of receipt of the reference. An extension of not more than a further three months is allowed for reasons recorded in writing, as allowed by the Authority. Three months was the earlier period before the 2019 substitution.

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