Pass-through obligation: suppliers must pass tax-rate or input-credit benefits to buyers or face refunds, penalties, and registration cancellation. The Authority must determine whether tax rate reductions or input tax credit benefits have been passed to recipients by commensurate price reductions, identify registered persons who have not passed such benefits, and order remedies including price reduction, return of unpassed amounts with interest, deposit to the Fund if recipients are unidentifiable or do not claim refunds, imposition of penalties, and cancellation of registration. The Authority must also submit a quarterly performance report to the Council by the tenth day after each quarter's close.