Anti profiteering measure establishes procedures, committees and compliance obligations under GST law, including monitoring and penalties.

Chapter XII consolidates miscellaneous GST provisions governing job work procedures, an institutional regime for anti profiteering, and ancillary administrative powers and safeguards. It outlines procedural provisions on documents and electronic evidence, common portal functions, deemed exports, compliance rating, obligations to furnish information, sampling, burden of proof, confidentiality, powers to summon and enforce compliance, and the rules establishing the Standing Committee, Screening Committees and the Authority's functions and procedures.

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