Important Keyword: rule 129, rule 133, section 11.
Table of Contents
GST Rule 130. Confidentiality of information. –
(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.
(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 1[Director General of Anti-profiteering] a statement of reasons as to why summarisation is Not possible.
1. Substituted for the word “Safeguards” vide Notification No. 29/2018-CT dated 06.07.2018 w.e.f. 12.06.2018.
Official Income Tax Return filing website: https://incometaxindia.gov.in/