Introduction - Anti-profiteering in GST law

Pass-through of tax benefit: suppliers must reduce prices when tax or input credit benefits arise; complaints are available.

Suppliers must pass on reductions in tax rates or input tax credit to recipients by commensurate price reductions; wilful failure to do so is profiteering under Section 171. A multi-tier enforcement structure-state screening committees, a national standing committee, a central investigating authority, and a national authority-handles complaints, with the investigating authority empowered to summon parties, call for documents and report findings to the national authority for action. Multiple complaint channels and separate remedies exist for overcharging MRP.