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<h1>Rule 129 of CGST Rules: Steps for Anti-Profiteering Investigations, Evidence Sharing, and Reporting Timelines.</h1> Rule 129 of the Central Goods and Services Tax Rules, 2017, outlines the process for initiating and conducting anti-profiteering proceedings. If the Standing Committee finds prima facie evidence that a supplier has not passed on tax reduction benefits to recipients, it refers the case to the Director General of Anti-profiteering for investigation. The Director General issues notices to relevant parties, collects evidence, and ensures fair inquiry by sharing evidence among parties. The investigation must be completed within six months, with a possible extension of three months, and findings are reported to the Authority.