Important Keyword: Rule 123, Constitution, Standing Committee.
Table of Contents
GST Rule 123. Constitution of the Standing Committee and Screening Committees. –
(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-
(a) one officer of the State Government, to be Nominated by the Commissioner, and
(b) one officer of the Central Government, to be Nominated by the Chief Commissioner.
Official Income Tax Return filing website: https://incometaxindia.gov.in/
