Section 130: Confidentiality of information

Q: What does Section 130 of The CGST (Assessment and Audit) Rules, 2017 (TCAAR) deal with?

Section 130 TCAAR pertains to "Confidentiality of information". It is part of the The CGST (Assessment and Audit) Rules, 2017, a legislation enacted by the Parliament of India. Section 130 of The CGST (Assessment and Audit) Rules, 2017 (TCAAR) governs confidentiality of information. As verified on 19 May 2026.

Q: Is Section 130 TCAAR still in force?

Yes, Section 130 of the The CGST (Assessment and Audit) Rules, 2017 is currently in force across the Republic of India.

Q: What is धारा 130 TCAAR?

धारा 130 TCAAR is the Devanagari Hindi reference for Section 130 of the The CGST (Assessment and Audit) Rules, 2017. Section 130 of The CGST (Assessment and Audit) Rules, 2017 (TCAAR) governs confidentiality of information. As verified on 19 May 2026.

Q: What is Dhara 130 TCAAR?

Dhara 130 TCAAR is the Roman Hindi reference for Section 130 of the The CGST (Assessment and Audit) Rules, 2017. "Dhara" means "Section" in Hindi. Section 130 of The CGST (Assessment and Audit) Rules, 2017 (TCAAR) governs confidentiality of information. As verified on 19 May 2026.

Q: How to cite Section 130 of The CGST (Assessment and Audit) Rules, 2017?

Cite as: "Section 130, 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, § 130 (India).

Law on Tips Editorial Board

(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 [Directorate General of Anti-profiteering] [Substituted 'Director General of Safeguards' by Notification No. G.S.R. 611(E), dated 6.7.2018 (w.e.f. 19.6.2017).] 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 [Director General of Anti-profiteering] [Substituted 'Director General of Safeguards' by Notification No. G.S.R. 611(E), dated 6.7.2018 (w.e.f. 19.6.2017).] a statement of reasons as to why summarisation is not possible.