Anti profiteering examination: Standing and Screening Committees assess prima-facie evidence, forward recommendations and may extend timelines. The Standing Committee must examine written applications to determine whether evidence establishes prima-facie that tax reductions or input tax credit benefits were not passed on by commensurate price reductions, reviewing accuracy and adequacy of evidence within the prescribed timeframe and with a permissible written extension; local issues are first examined by the State Screening Committee, which, if satisfied of a contravention of the anti profiteering obligation, forwards the application with recommendations to the Standing Committee.