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of <h1>Standing Committee reviews tax benefit claims within two to three months under Rule 128 of GST Rules 2017.</h1> The Standing Committee must examine applications within two months, or an extended period of up to one month, to assess the evidence supporting claims that tax rate reductions or input tax credit benefits have not been passed on to recipients via price reductions. Applications concerning local issues are initially reviewed by the State-level Screening Committee. If the Screening Committee finds a supplier has violated section 171, it forwards the application with recommendations to the Standing Committee for further action. These procedures are outlined in the Central Goods and Services Tax Rules, 2017, under Rule 128 concerning anti-profiteering measures.
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