CGST Rule 130 – Confidentiality of information [Updated 2019]

CGST Rule 130 – Confidentiality of information

Rule 130 (1)

Notwithstanding anything contained in sub-rules (3) and (5) of rule 129 and sub-rule (2) of rule 133, the provisions of section 11 of the Right to Information Act, 2005 (22 of 2005), shall apply mutatis mutandis to the disclosure of any information which is provided on a confidential basis.

Rule 130 (2)

The [1][Director General of Anti-profiteering] may require the parties providing information on confidential basis to furnish non-confidential summary thereof and if, in the opinion of the party providing such information, the said information cannot be summarised, such party may submit to the [2][Director General of Anti-profiteering] a statement of reasons as to why summarisation is not possible.


[1] Substituted for the words “Director General of Safeguards” by the Central Goods and Services Tax (Seventh Amendment) Rules, 2018 w.e.f. 12.06.2018 – Date of Amendment : 06-07-2018, Effective from : 12-06-2018, Retrospective Effect : Yes

[2] Substituted for the words “Director General of Safeguards” by the Central Goods and Services Tax (Seventh Amendment) Rules, 2018 w.e.f. 12.06.2018 – Date of Amendment : 06-07-2018, Effective from : 12-06-2018, Retrospective Effect : Yes

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