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    <title>ANTI-PROFITEERING MEASURE [SECTION 171 OF THE CGST ACT, 2017]</title>
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    <description>Section 171 requires suppliers to pass reductions in tax rates or the benefit of input tax credit to recipients by commensurate price reductions. The National Anti profiteering Authority determines compliance, can order price reductions, refunds with interest, deposits into Consumer Welfare Funds where recipients are unidentifiable, penalties, and cancellation of registration. Complaints are screened at state level, investigated by DGAP with civil court powers and confidentiality protections, and the Authority must act within prescribed timeframes and may direct further inquiries where needed.</description>
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      <description>Section 171 requires suppliers to pass reductions in tax rates or the benefit of input tax credit to recipients by commensurate price reductions. The National Anti profiteering Authority determines compliance, can order price reductions, refunds with interest, deposits into Consumer Welfare Funds where recipients are unidentifiable, penalties, and cancellation of registration. Complaints are screened at state level, investigated by DGAP with civil court powers and confidentiality protections, and the Authority must act within prescribed timeframes and may direct further inquiries where needed.</description>
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