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135

CGST Rules · Rule 135

Compliance by the registered person

Chapter XV — Anti-Profiteering

Statutory text — CGST Rules, 2017, as amendedRule 135

Rule 135. Compliance by the registered person. -

Any order passed by the Authority under these rules shall be immediately complied with by the registered person failing which action shall be initiated to recover the amount in accordance with the provisions of the Integrated Goods and Services Tax Act or the Central Goods and Services Tax Act or the Union territory Goods and Services Tax Act or the State Goods and Services Tax Act of the respective States, as the case may be.

Text as published on the CBIC tax information portal, as on 11 October 2026. The numbered notes record each amendment. Official source