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ARTICLE · 20 NOVEMBER 2017

Anti-Profiteering Measures Under GST Activated

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The Union Cabinet's approval for constitution of the National Anti-Profiteering Authority (NAA) is indicative of the shifting focus of the Government to ensure that the benefits of Goods and Services Tax (GST) rates are passed on to end consumers. Anti-Profiteering Measures Under GST Activated

IndiaTax
Dinesh Agrawal
Dinesh Agrawal
Anjali Krishnan
Anjali Krishnan
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The Union Cabinet's approval for constitution of the National Anti-Profiteering Authority (NAA) is indicative of the shifting focus of the Government to ensure that the benefits of Goods and Services Tax (GST) rates are passed on to end consumers. The NAA is expected to enforce the Anti-Profiteering provisions that were envisaged under the GST regime.

Meaning of Anti-Profiteering measures

The Central Goods and Services Act, 2017 (CGST Act) and corresponding State GST legislations provide that a reduction in GST rates or benefit of input tax credit should be passed on to the recipient by a reduction in the price of the goods or services supplied.

Scheme of Enforcement:

The flow of investigation and adjudication has been given below:

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