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    <title>Anti-profiteering provisions</title>
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    <description>Suppliers must pass on any tax-rate reduction or the benefit of input tax credit to recipients by way of a commensurate reduction in prices; wilful failure to do so constitutes anti-profiteering. The National Anti-Profiteering Authority determines whether benefits were passed on and may order price reduction, refunds with interest, cancellation of registration, penalties, or deposit into a Consumer Welfare Fund. Complaints follow a tiered process through State Screening Committees, the Standing Committee, the Director General&#039;s investigation, and NAA determination, with prescribed forms, evidentiary requirements, and protections for confidential information.</description>
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      <description>Suppliers must pass on any tax-rate reduction or the benefit of input tax credit to recipients by way of a commensurate reduction in prices; wilful failure to do so constitutes anti-profiteering. The National Anti-Profiteering Authority determines whether benefits were passed on and may order price reduction, refunds with interest, cancellation of registration, penalties, or deposit into a Consumer Welfare Fund. Complaints follow a tiered process through State Screening Committees, the Standing Committee, the Director General&#039;s investigation, and NAA determination, with prescribed forms, evidentiary requirements, and protections for confidential information.</description>
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