Frequently Asked Questions

What should a defendant ensure during the complaint to Screening /Standing Committee?

The complaint should conclude the APAF-01 application form along with the documents of his identity and evidence of profiteering. Instructions for filling out the form are in form APAF-01


For deciding cases of Anti-profiteering provisions, what are the time-frames?

The maximum time for resolution of cases is 9 month, excluding the time taken for the processing of complaints by the Standing Committee and the State-level screening panel.


Can the Anti-profiteering Provisions be used to take action if the benefit of the transitional credit is not passed on to consumers?

The benefit of transitional input tax credit allowed under Section 140 (3) of the CGST Act, 2017, is required to be passed on to the recipient by way of reduced prices.


From the Anti -profiteering provisions, how can buyers of under-construction flats be benefited?

Section 171 can be invoked by a builder to increase the installment amount for an under-construction flat, complex, etc. on the pretext that 12% GST is leviable, as opposed to the lower rates of the indirect tax system. Pre-GST, Central …


What can consumers do if shopping malls and retail shops are selling goods at pre-GST attached labels?

The Government has directed that shopping centers and retail shops must affix two MRP labels to reflect both pre-GST and post-GST prices. Consumers can report to National Consumer Helpline if they find retailers selling goods with pre-GST affixed label prices. …


What are the steps taken by the Consumer Affairs Ministry of the of Indian government in order to stop profiteering after applying the GST?

According to its letter no. WM10(31) of The Consumer Affairs Ministry, dated 04.07.2017, allowed manufacturers, packers, or importers prepackaged commodities to apply new MRP labels (after incorporating GST tax changes) for three months starting from 1st Jul 2017 to 30th …


To identify the cases of profiteering, what are the methodology?

Rule 126 of 2017 CGST Rules gives the authority to decide the method and procedure. It is a Central Government decision under Section 171(2) of the 2017 CGST Act. According to the Rule, the guiding principle is that the recipient …


For multiple Goods and services, Is one form sufficient?

The prescribed application form APAF-01 refers to a single Good/Service so it's a no. If you are applying for multiple Goods/Services it is necessary to file separate applications for each Good/Service.


How to file complaint against profiteering?

An online complaint by the consumer can be done at http://www.naa.gov.in/complaint.php . Complaints of national-level nature can be filed by e-mail at sc.antiprofiteering@gov.in . You can also send local complaints to the State Screening Committee.


What are the complaint redressal mechanism available to consumer if there is profiteering using the name of GST?

The CGST Act, SGST Acts, and the CGST/ SGST Rules defined under them gives the following complaint redressal mechanisms. 1. An application can be submitted by the unhappy person in the prescribed format to the Standing Committee on Antiprofiteering and …


Where the complaints of redresssal are filled ,if a consumer has been over-charged in name of GST?

Legal Metrology Act applies to any charge that exceeds MRP. To complain about charging more than MRP, call 1800-11-4000/14404. There are several ways that unhappy customers or suppliers of goods can file complaints against profiteering: 1. online complaint can be …


Does Customer pay GST extra on maximum retail price (MRP) of goods?

No. MRP includes GST. It is the maximum retail price consumers are charged.


State the functions of National Anti-Profiteering Authority.

The National Anti-Profiteering Authority is responsible for determining whether or not the input tax credit or the reduction in tax rate have actually led to a proportionate decrease in the price of goods and services, or both. The NAA can …


The statutory provisions of Anti-profiteering will kick in for what kind of instances?

Section 171 (CGST Act, 2017) and the identical provision under State/ UT GST Act will be attracted in a variety of situations: i. reductions in tax rates; ii. The registered person/supplier can take advantage of the Input Tax Credits (ITC).


For Anti - profiteering law, Is there any sunset clause?

Yes. In terms the CGST Rules, 2017, Rule 137, Authority of the Anti -profiteering shall cease to continue after the completion of 2 years from the date through which the Chairman Authority enters his office unless recommended by the GST …


State the statutory provisions of Anti - profiteering in GST law.

Section 171 of the 2017 CGST Act provides that any reduction of the tax rate on supply of goods and services, or the benefit from input tax credit, shall be passed to the recipient in the form of a commensurate …


On Anti-profiteering GST law, what should be the background for providing statutary provisions?

In the Study Report 'Implementation of VAT in India-Lessons for Transition to GST', released by the Comptroller & Auditor General of India (C&AG), June 2010, there were several instances of dealers profiting from the reduction in tax rates. After reviewing …


Define profiteering.

Section 171 (CGST Act) 2017 states that suppliers of goods or services must pass on any reduction in tax rate to recipients through a commensurate decrease in prices. Profiteering is the deliberate act of not passing the benefits in the …


Some e-commerce companies that were unable to register in October 2018 but who had already received TCS for October 2018, have raised concerns about the filing of details in GTSR-8. This question has been raised to determine how these details will be subm

If an e-commerce operator has not been registered in October 2018, but has already received TCS for that month, they may provide the details in the first return of FORM GTSR-8. This will be filed following registration.


Under this act are there any other power given to tax officer?

Section 52(12), 2017 CGST Act. Any authority who is above the rank of Deputy Commissioner can serve a notice asking an operator to submit details about their supplies of goods, services or both within 15 days from the date of …