Anti profiteering complaints process for GST: file APAF 1 with evidence; state screening, DG investigation, NAA remedies. Suppliers must pass on GST rate reductions or ITC benefits by way of commensurate price reductions; local complaints in Telangana are to be filed on form APAF 1 with evidence. The State Level Screening Committee scrutinises and forwards meritorious local matters to the Standing Committee; DG, Safeguards investigates on referral and the NAA determines relief. Remedies include price reduction, refund with 18% interest, deposit to the Consumer Welfare Fund, penalties, and cancellation of registration, with specified investigation and decision timelines.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Anti profiteering complaints process for GST: file APAF 1 with evidence; state screening, DG investigation, NAA remedies.
Suppliers must pass on GST rate reductions or ITC benefits by way of commensurate price reductions; local complaints in Telangana are to be filed on form APAF 1 with evidence. The State Level Screening Committee scrutinises and forwards meritorious local matters to the Standing Committee; DG, Safeguards investigates on referral and the NAA determines relief. Remedies include price reduction, refund with 18% interest, deposit to the Consumer Welfare Fund, penalties, and cancellation of registration, with specified investigation and decision timelines.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
