https://www.taxtmi.com/acts?id=28397 The Authority must determine within six months of the Director General's report whether a registered person passed on benefits from tax rate reductions or input tax credit by commensurate price reductions, grant hearings on request, and may seek clarifications. If benefits were not passed on, the Authority may order price reduction; restitution to recipients with interest from collection until return or recovery; deposit of a portion into the statutory Fund when recipients are unidentifiable or do not claim; imposition of penalties; and cancellation of registration, and may direct new investigations into other goods or services. en-us Thu, 29 Jun 2017 11:36:48 +0530 Tue, 04 Nov 2025 18:00:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=28397 The Authority must determine within six months of the Director General's report whether a registered person passed on benefits from tax rate reductions or input tax credit by commensurate price reductions, grant hearings on request, and may seek clarifications. If benefits were not passed on, the Authority may order price reduction; restitution to recipients with interest from collection until return or recovery; deposit of a portion into the statutory Fund when recipients are unidentifiable or do not claim; imposition of penalties; and cancellation of registration, and may direct new investigations into other goods or services. Act-Rules GST Thu, 29 Jun 2017 11:36:48 +0530 https://www.taxtmi.com/acts?id=28397