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of <h1>Businesses Must Lower Prices with Tax Cuts Under Section 171 of CGST Act to Avoid Anti-Profiteering Violations</h1> The anti-profiteering provisions in the GST law were introduced to prevent businesses from exploiting tax rate reductions without passing on benefits to consumers, a lesson learned from previous VAT implementation. Under Section 171 of the CGST Act, 2017, businesses are required to reduce prices in line with tax benefits. The law establishes a three-tier structure for handling complaints: the National Anti-profiteering Authority (NAA), Directorate General of Anti-Profiteering (DGAP), and State-level Screening Committees. Complaints can be filed online, via mail, or by post, with a resolution timeline of up to nine months. The DGAP investigates and reports to the NAA for further action.
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