Section 129(6) in The Central Goods and Services Tax Rules, 2017
(6)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).] shall complete the investigation within a period of [six] [Substituted 'three' by Notification No. G.S.R. 457(E), dated 28.6.2019.] months of the receipt of the reference from the Standing Committee or within such extended period not exceeding a further period of three months for reasons to be recorded in writing [as may be allowed by the Authority] [Substituted 'as allowed by the Standing Committee' by Notification No. G.S.R. 266(E), dated 23.3.2018 (w.e.f.19.6.2017).] and, upon completion of the investigation, furnish to the Authority, a report of its findings along with the relevant records.
