Pass-on of tax reduction requires commensurate price cuts and allows orders for price reduction, refund, penalties and registration cancellation. The Authority must determine whether tax rate reductions or input tax credit benefits were passed on as commensurate price reductions, identify registered persons failing to do so, and order remedies including price reduction, return to recipients of amounts not passed on with interest until return or recovery and deposit into the Fund per section 57, imposition of prescribed penalties, and cancellation of registration.