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.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
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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