https://www.taxtmi.com/acts?id=28390 Anti-profiteering investigations are initiated by referral from the Standing Committee to the Director General of Anti-profiteering where there is prima facie evidence that suppliers have not passed on tax-rate reductions or input tax credit benefits. The Director General must investigate, issue notices describing the goods or services, the factual basis and time limits for replies, may issue further notices for fair enquiry, share evidence among interested parties, and complete the investigation within six months subject to a single permissible extension by the Authority, then submit a report and records to the Authority. en-us Thu, 29 Jun 2017 11:31:28 +0530 Tue, 04 Nov 2025 16:04:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=28390 Anti-profiteering investigations are initiated by referral from the Standing Committee to the Director General of Anti-profiteering where there is prima facie evidence that suppliers have not passed on tax-rate reductions or input tax credit benefits. The Director General must investigate, issue notices describing the goods or services, the factual basis and time limits for replies, may issue further notices for fair enquiry, share evidence among interested parties, and complete the investigation within six months subject to a single permissible extension by the Authority, then submit a report and records to the Authority. Act-Rules GST Thu, 29 Jun 2017 11:31:28 +0530 https://www.taxtmi.com/acts?id=28390