Last updated at Dec. 16, 2024 by Teachoo
According to Rule 134 of Central Goods and Service Tax Act, 2017 as passed by Lok Sabha :
If the Members of the Authority differ in opinion on any point, the point shall be decided according to the opinion of the majority.
Chapter 15 Anti-Profiteering Rules (Rule 122 to 137)
Rule 123 GST - Constitution of the Standing Committee and Screening Committees
Rule 124 GST - Appointment, salary, allowances of service of Chairman and Members of Authority
Rule 125 GST - Secretary to the Authority
Rule 126 GST - Power to determine the methodology and procedure
Rule 127 GST - Duties of the Authority
Rule 128 GST - Examination of application by the Standing Committee and Screening Committee.
Rule 129 GST - Initiation and conduct of proceedings.
Rule 130 GST - Confidentiality of information
Rule 131 GST - Cooperation with other agencies or statutory authorities
Rule 132 GST - Power to summon persons to give evidence and produce documents
Rule 133 GST - Order of the Authority
Rule 134 GST - Decision to be taken by the majority You are here
Rule 135 GST - Compliance by the registered person
Rule 136 GST - Monitoring of the order
Rule 137 GST - Tenure of Authority
About the Author
CA Maninder Singh is a Chartered Accountant for the past 14 years. He also provides Accounts Tax GST Training in Delhi, Kerala and online.