Section 123: Constitution of the Standing Committee and Screening Committees

Q: What does Section 123 of The CGST (Assessment and Audit) Rules, 2017 (TCAAR) deal with?

Section 123 TCAAR pertains to "Constitution of the Standing Committee and Screening Committees". It is part of the The CGST (Assessment and Audit) Rules, 2017, a legislation enacted by the Parliament of India. Section 123 of The CGST (Assessment and Audit) Rules, 2017 (TCAAR) governs constitution of the Standing Committee and Screening Committees. As verified on 22 May 2026.

Q: Is Section 123 TCAAR still in force?

Yes, Section 123 of the The CGST (Assessment and Audit) Rules, 2017 is currently in force across the Republic of India.

Q: What is धारा 123 TCAAR?

धारा 123 TCAAR is the Devanagari Hindi reference for Section 123 of the The CGST (Assessment and Audit) Rules, 2017. Section 123 of The CGST (Assessment and Audit) Rules, 2017 (TCAAR) governs constitution of the Standing Committee and Screening Committees. As verified on 22 May 2026.

Q: What is Dhara 123 TCAAR?

Dhara 123 TCAAR is the Roman Hindi reference for Section 123 of the The CGST (Assessment and Audit) Rules, 2017. "Dhara" means "Section" in Hindi. Section 123 of The CGST (Assessment and Audit) Rules, 2017 (TCAAR) governs constitution of the Standing Committee and Screening Committees. As verified on 22 May 2026.

Q: How to cite Section 123 of The CGST (Assessment and Audit) Rules, 2017?

Cite as: "Section 123, The CGST (Assessment and Audit) Rules, 2017 (TCAAR)" in legal briefs. For academic writing, use the BlueBook format: The CGST (Assessment and Audit) Rules, 2017, 2017, § 123 (India).

Law on Tips Editorial Board

(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-

one officer of the State Government, to be nominated by the Commissioner, and
one officer of the Central Government, to be nominated by the Chief Commissioner.