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of <h1>Authority must decide within six months if tax reductions were passed on; may order price cuts, restitution, penalties, or cancellation</h1> The Authority must, within six months of receiving the Director General's report, determine whether a registered person passed on tax-rate reductions or input tax credit benefits by commensurate price reductions; interested parties are entitled to a hearing on request and the Authority may seek DG clarifications. If benefits were not passed on, the Authority may order price reduction, restitution to recipients with 18% interest, deposit of amounts into the GST Fund where recipients are unidentifiable, imposition of penalties, and cancellation of registration. The Authority may also refer matters back for further investigation or direct fresh inquiries into other goods or services, treated as new investigations.
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