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<h1>GST Law Requires Suppliers to Pass Tax Benefits to Consumers Under Section 171; Penalties for Non-Compliance</h1> The anti-profiteering provisions under the GST law, as outlined in Section 171 of the CGST Act, 2017, mandate that suppliers pass on the benefits of tax rate reductions or input tax credits to consumers through price reductions. The National Anti-Profiteering Authority (NAA) is responsible for ensuring compliance and can impose penalties or order refunds if violations occur. Consumers can report profiteering through various channels, and a structured complaint redressal mechanism exists. The law includes a sunset clause for the Anti-Profiteering Authority, and specific guidelines are provided for filing complaints and handling confidential information.
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