https://www.taxtmi.com/article/detailed?id=7928 Anti profiteering requires passing on tax rate reductions and input tax credit benefits to recipients through commensurate price reductions. A multi tiered enforcement framework processes complaints via state screening, standing committee review, a safeguards investigation, and national authority adjudication within prescribed timelines. Remedies for confirmed non pass through include directed price reductions, restitution of excess amounts with interest, penalties, cancellation of registration, and, where refunds are impracticable, transfer of proceeds to a consumer welfare fund. Practical issues noted include complex complaint forms and challenges in isolating tax driven price changes from market factors. en-us Fri, 23 Mar 2018 06:52:25 +0530 Fri, 23 Mar 2018 06:52:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=7928 Anti profiteering requires passing on tax rate reductions and input tax credit benefits to recipients through commensurate price reductions. A multi tiered enforcement framework processes complaints via state screening, standing committee review, a safeguards investigation, and national authority adjudication within prescribed timelines. Remedies for confirmed non pass through include directed price reductions, restitution of excess amounts with interest, penalties, cancellation of registration, and, where refunds are impracticable, transfer of proceeds to a consumer welfare fund. Practical issues noted include complex complaint forms and challenges in isolating tax driven price changes from market factors. Articles Goods and Services Tax - GST Fri, 23 Mar 2018 06:52:25 +0530 https://www.taxtmi.com/article/detailed?id=7928