According to Rule 123 of Central Goods and Service Tax Act, 2017 as passed by Lok Sabha :

  1. The Council may constitute a Standing Committee on Anti-profiteering which shall consist of such officers of the State Government and Central Government as may be nominated by it.

  2. A State level Screening Committee shall be constituted in each State by the State Governments which shall consist of-
    1. one officer of the State Government, to be nominated by the Commissioner, and
    2. one officer of the Central Government, to be nominated by the Chief Commissioner.
  1. GST Acts and Rules
  2. Central Goods and Services Tax (CGST) Rules, 2017

About the Author

CA Maninder Singh's photo - Expert in Practical Accounts, Taxation and Efiling
CA Maninder Singh
CA Maninder Singh is a Chartered Accountant for the past 10 years. He also provides Accounts Tax GST Training in Delhi and Pune.