https://www.taxtmi.com/article/detailed?id=8013 Anti profiteering under GST requires businesses to pass on tax rate reductions and input tax credit benefits to consumers by commensurate price reductions under Section 171; Rule 127 charges the authority with determining whether benefits were passed, identifying non compliant registered persons and issuing orders. Recent authority orders dismissed complaints where suppliers produced accounting detail showing price reductions attributable to lower tax incidence or where ITC was insufficient and input cost increases justified higher prices, so no unjust enrichment was found. en-us Wed, 23 May 2018 18:46:38 +0530 Wed, 23 May 2018 18:46:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=8013 Anti profiteering under GST requires businesses to pass on tax rate reductions and input tax credit benefits to consumers by commensurate price reductions under Section 171; Rule 127 charges the authority with determining whether benefits were passed, identifying non compliant registered persons and issuing orders. Recent authority orders dismissed complaints where suppliers produced accounting detail showing price reductions attributable to lower tax incidence or where ITC was insufficient and input cost increases justified higher prices, so no unjust enrichment was found. Articles Goods and Services Tax - GST Wed, 23 May 2018 18:46:38 +0530 https://www.taxtmi.com/article/detailed?id=8013