Passing on tax benefit: authority can order price reduction, refunds with interest and other enforcement measures. The Authority ensures reductions in tax rates or input tax credit benefits are passed on through commensurate price reductions. State Screening Committees and a Standing Committee examine complaints and may refer matters to the Director General for investigation, who issues notices, collects and shares evidence, and may summon witnesses with civil court powers. If non-compliance is found, the Authority may order price reductions, refunds with interest, deposits into the prescribed Fund, penalties, and cancellation of registration, and it prescribes methodology and timelines for these proceedings.