Rule 163 - Consent based sharing of information

Finin2min Summary - Rule in 2 Minutes

Rule 163 was introduced in 2023 and later aligned with GSTR-1A. Notification 06/2024-Central Tax notified the Public Tech Platform for Frictionless Credit as a recipient system under section 158A. Rule 122 - Anti-profiteering status RULE TEXT / CONSOLIDATED BASE LAYER Rule 122 (anti-profiteering chapter): Constitution of the Standing Committee and State-level Screening Committee - legacy institutional rule; read with transfer of anti-profiteering functions. CURRENT OPERATIVE CONTROL AT 29 JUNE 2026 Notification 18/2024-Central Tax empowered the Principal Bench of GSTAT to examine whether ITC or rate-reduction benefit was passed on, effective 1 October 2024. Notification 19/2024-Central Tax fixed 1 April 2025 as the date from which no new request would be accepted. Rule 123 - Anti-profiteering status RULE TEXT / CONSOLIDATED BASE LAYER Rule 123 (anti-profiteering chapter): Constitution of the Authority - legacy architecture, superseded institutionally by notified CCI/GSTAT arrangements. CURRENT OPERATIVE CONTROL AT 29 JUNE 2026 Notification 18/2024-Central Tax empowered the Principal Bench of GSTAT to examine whether ITC or rate-reduction benefit was passed on, effective 1 October

Exact operative text

Paragraph-wise decode

Rule 163 was introduced in 2023 and later aligned with GSTR-1A. Notification 06/2024-Central Tax notified the Public Tech Platform for Frictionless Credit as a recipient system under section 158A.

Rule 122 - Anti-profiteering status RULE TEXT / CONSOLIDATED BASE LAYER Rule 122 (anti-profiteering chapter): Constitution of the Standing Committee and State-level Screening Committee - legacy institutional rule; read with transfer of anti-profiteering functions. CURRENT OPERATIVE CONTROL AT 29 JUNE 2026 Notification 18/2024-Central Tax empowered the Principal Bench of GSTAT to examine whether ITC or rate-reduction benefit was passed on, effective 1 October 2024. Notification 19/2024-Central Tax fixed 1 April 2025 as the date from which no new request would be accepted. Rule 123 - Anti-profiteering status RULE TEXT / CONSOLIDATED BASE LAYER Rule 123 (anti-profiteering chapter): Constitution of the Authority - legacy architecture, superseded institutionally by notified CCI/GSTAT arrangements. CURRENT OPERATIVE CONTROL AT 29 JUNE 2026 Notification 18/2024-Central Tax empowered the Principal Bench of GSTAT to examine whether ITC or rate-reduction benefit was passed on, effective 1 October 2024. Notification 19/2024-Central Tax fixed 1 April 2025 as the date from which no new request would be accepted. Rule 124 - Anti-profiteering status RULE TEXT / CONSOLIDATED BASE LAYER Rule 124 (anti-profiteering chapter): Appointment, salary and service conditions - legacy Authority rule. CURRENT OPERATIVE CONTROL AT 29 JUNE 2026 Notification 18/2024-Central Tax empowered the Principal Bench of GSTAT to examine whether ITC or rate-reduction benefit was passed on, effective 1 October 2024. Notification 19/2024-Central Tax fixed 1 April 2025 as the date from which no new request would be accepted.

Rule 125 - Anti-profiteering status RULE TEXT / CONSOLIDATED BASE LAYER Rule 125 (anti-profiteering chapter): Secretary to the Authority - legacy procedural rule. CURRENT OPERATIVE CONTROL AT 29 JUNE 2026 Notification 18/2024-Central Tax empowered the Principal Bench of GSTAT to examine whether ITC or rate-reduction benefit was passed on, effective 1 October 2024. Notification 19/2024-Central Tax fixed 1 April 2025 as the date from which no new request would be accepted. Rule 126 - Anti-profiteering status RULE TEXT / CONSOLIDATED BASE LAYER Rule 126 (anti-profiteering chapter): Power to determine methodology and procedure - subject to current forum and statutory transition. CURRENT OPERATIVE CONTROL AT 29 JUNE 2026 Notification 18/2024-Central Tax empowered the Principal Bench of GSTAT to examine whether ITC or rate-reduction benefit was passed on, effective 1 October 2024. Notification 19/2024-Central Tax fixed 1 April 2025 as the date from which no new request would be accepted. Rule 127 - Anti-profiteering status RULE TEXT / CONSOLIDATED BASE LAYER Rule 127 (anti-profiteering chapter): Duties of the Authority - legacy merits functions. CURRENT OPERATIVE CONTROL AT 29 JUNE 2026 Notification 18/2024-Central Tax empowered the Principal Bench of GSTAT to examine whether ITC or rate-reduction benefit was passed on, effective 1 October 2024. Notification 19/2024-Central Tax fixed 1 April 2025 as the date from which no new request would be accepted. Rule 128 - Anti-profiteering status RULE TEXT / CONSOLIDATED BASE LAYER

Rule 128 (anti-profiteering chapter): Examination of application by Standing Committee and Screening Committee - no new request accepted from 1 April 2025. CURRENT OPERATIVE CONTROL AT 29 JUNE 2026 Notification 18/2024-Central Tax empowered the Principal Bench of GSTAT to examine whether ITC or rate-reduction benefit was passed on, effective 1 October 2024. Notification 19/2024-Central Tax fixed 1 April 2025 as the date from which no new request would be accepted. Rule 129 - Anti-profiteering status RULE TEXT / CONSOLIDATED BASE LAYER Rule 129 (anti-profiteering chapter): Initiation and conduct of proceedings - legacy investigation route for pending matters. CURRENT OPERATIVE CONTROL AT 29 JUNE 2026 Notification 18/2024-Central Tax empowered the Principal Bench of GSTAT to examine whether ITC or rate-reduction benefit was passed on, effective 1 October 2024. Notification 19/2024-Central Tax fixed 1 April 2025 as the date from which no new request would be accepted. Rule 130 - Anti-profiteering status RULE TEXT / CONSOLIDATED BASE LAYER Rule 130 (anti-profiteering chapter): Confidentiality - remains relevant to protected information in pending matters. CURRENT OPERATIVE CONTROL AT 29 JUNE 2026 Notification 18/2024-Central Tax empowered the Principal Bench of GSTAT to examine whether ITC or rate-reduction benefit was passed on, effective 1 October 2024. Notification 19/2024-Central Tax fixed 1 April 2025 as the date from which no new request would be accepted. Rule 131 - Anti-profiteering status RULE TEXT / CONSOLIDATED BASE LAYER Rule 131 (anti-profiteering chapter): Cooperation with other agencies or statutory authorities.

CURRENT OPERATIVE CONTROL AT 29 JUNE 2026 Notification 18/2024-Central Tax empowered the Principal Bench of GSTAT to examine whether ITC or rate-reduction benefit was passed on, effective 1 October 2024. Notification 19/2024-Central Tax fixed 1 April 2025 as the date from which no new request would be accepted. Rule 132 - Anti-profiteering status RULE TEXT / CONSOLIDATED BASE LAYER Rule 132 (anti-profiteering chapter): Power to summon persons to give evidence and produce documents. CURRENT OPERATIVE CONTROL AT 29 JUNE 2026 Notification 18/2024-Central Tax empowered the Principal Bench of GSTAT to examine whether ITC or rate-reduction benefit was passed on, effective 1 October 2024. Notification 19/2024-Central Tax fixed 1 April 2025 as the date from which no new request would be accepted. Rule 133 - Anti-profiteering status RULE TEXT / CONSOLIDATED BASE LAYER Rule 133 (anti-profiteering chapter): Order of the Authority - read with current adjudicating forum for pending matters. CURRENT OPERATIVE CONTROL AT 29 JUNE 2026 Notification 18/2024-Central Tax empowered the Principal Bench of GSTAT to examine whether ITC or rate-reduction benefit was passed on, effective 1 October 2024. Notification 19/2024-Central Tax fixed 1 April 2025 as the date from which no new request would be accepted. Rule 134 - Anti-profiteering status RULE TEXT / CONSOLIDATED BASE LAYER Rule 134 (anti-profiteering chapter): Decision by majority.

CURRENT OPERATIVE CONTROL AT 29 JUNE 2026 Notification 18/2024-Central Tax empowered the Principal Bench of GSTAT to examine whether ITC or rate-reduction benefit was passed on, effective 1 October 2024. Notification 19/2024-Central Tax fixed 1 April 2025 as the date from which no new request would be accepted. Rule 135 - Anti-profiteering status RULE TEXT / CONSOLIDATED BASE LAYER Rule 135 (anti-profiteering chapter): Compliance by registered person. CURRENT OPERATIVE CONTROL AT 29 JUNE 2026 Notification 18/2024-Central Tax empowered the Principal Bench of GSTAT to examine whether ITC or rate-reduction benefit was passed on, effective 1 October 2024. Notification 19/2024-Central Tax fixed 1 April 2025 as the date from which no new request would be accepted. Rule 136 - Anti-profiteering status RULE TEXT / CONSOLIDATED BASE LAYER Rule 136 (anti-profiteering chapter): Monitoring by the Authority. CURRENT OPERATIVE CONTROL AT 29 JUNE 2026 Notification 18/2024-Central Tax empowered the Principal Bench of GSTAT to examine whether ITC or rate-reduction benefit was passed on, effective 1 October 2024. Notification 19/2024-Central Tax fixed 1 April 2025 as the date from which no new request would be accepted. Rule 137 - Anti-profiteering status RULE TEXT / CONSOLIDATED BASE LAYER Rule 137 (anti-profiteering chapter): Tenure of Authority - omitted/transitioned through later amendments.

CURRENT OPERATIVE CONTROL AT 29 JUNE 2026 Notification 18/2024-Central Tax empowered the Principal Bench of GSTAT to examine whether ITC or rate-reduction benefit was passed on, effective 1 October 2024. Notification 19/2024-Central Tax fixed 1 April 2025 as the date from which no new request would be accepted.

Section-Rule-Form-Notification bridge

The mapping is a legal concordance, not a round-robin related-link list. It is limited to instruments certified in this phase.

Implementation checklist

1. Fix the transaction, taxable period and jurisdiction.
2. Read every subsection, proviso, explanation and omission marker.
3. Open the mapped Rule, form, notification and circular.
4. Test State/UT variation and portal version.
5. Preserve evidence, approvals, working papers and acknowledgements.
6. Record the conclusion, assumptions, source date and reviewer.

Evidence and retention checklist

• Contract, purchase order, invoice or underlying transaction document.
• Registration, return, ledger, challan and portal acknowledgement.
• Official Act/Rule/notification version used and effective date.
• Internal tax position paper, computation and management approval.
• Correspondence, notices, replies, orders and appeal papers where applicable.

Practical Q&A

What does rule 163 regulate?

It regulates consent based sharing of information. Read the exact text, conditions, exceptions and transaction date together.

Which subordinate law should be checked?

No direct CGST Rule has been certified in this phase. Notifications, circulars, forms and the corresponding SGST/UTGST layer may also apply.

What evidence should be retained?

Preserve the contract or transaction record, invoice or form, portal acknowledgement, payment/ledger evidence, correspondence, legal working and the official source version used.

Can portal behaviour override the statute?

No. Portal functionality is operational evidence; legal entitlement and liability remain controlled by the Act, Rules, notifications and binding decisions.