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Section 130: Confidentiality of information

Central Goods and Services Tax Rules-Part-A dated 09.10.2019Central Rules · 2017

(1)Notwithstanding anything contained in subrules (3) and (5) of rule 129 and sub-rule (2) of rule 133, the provisions of section 11 of the 206 Substituted for the word ―Safeguards‖ vide Notf no. 29/2018-CT dt. 06.07.2018 [w.e.f 12.06.2018] 207 Ibid 208 Ibid.

209 Ibid.

210 Ibid.

211 Ibid.

212 Substituted vide Notf no. 31/2019 – CT dt. 28.06.2019 for ―three‖ 213 Substituted vide Notf no. 14/2018-CT dt. 23.03.2018 for ―as allowed by the Standing Committee‖.

Page 121 of 155 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.

(2) The Director General of [Anti-profiteering]214 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 Director General of [Anti-profiteering]215 a statement of reasons as to why summarisation is not possible.

Where this provision sits

ActCentral Goods and Services Tax Rules-Part-A dated 09.10.2019
Section130
Marginal noteConfidentiality of information
JurisdictionCentral
StatusIn force as published by the source

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