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<h1>CGST Act Section 171: Anti-Profiteering Authority to Stop New Requests from April 2025; Penalties for Non-Compliance</h1> Section 171 of the CGST Act, 2017 mandates that any reduction in tax rates or benefits from input tax credits must be passed on to consumers through price reductions. The National Anti-profiteering Authority ensures compliance, investigating cases where benefits are not passed on. From April 2025, the Authority will cease accepting new examination requests. The process involves State Level Screening Committees, the Standing Committee, and the Directorate General of Anti-Profiteering (DGAP) conducting investigations. Penalties for non-compliance include price reduction orders, refunds with interest, penalties, and potential registration cancellation. The Competition Commission of India is empowered to handle such cases.