https://www.taxtmi.com/article/detailed?id=14971 The GST regime faces calls for rate rationalization amid mixed revenue signals; administrative action has appointed judicial and technical members to GSTAT though several state appointments remain pending, delaying full functionality. Reported GST evasion from 2021-2025, largely via input tax credit frauds, is significant. GSTAT's first Anti Profiteering order held a restaurant franchisee liable for failing to pass a GST rate reduction to consumers, directed deposit of the profiteered amount with interest into consumer welfare funds, required compliance reporting, and declined retrospective penalties because the penal provision post dated the profiteering period. en-us Tue, 19 Aug 2025 08:39:09 +0530 Tue, 19 Aug 2025 08:39:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=14971 The GST regime faces calls for rate rationalization amid mixed revenue signals; administrative action has appointed judicial and technical members to GSTAT though several state appointments remain pending, delaying full functionality. Reported GST evasion from 2021-2025, largely via input tax credit frauds, is significant. GSTAT's first Anti Profiteering order held a restaurant franchisee liable for failing to pass a GST rate reduction to consumers, directed deposit of the profiteered amount with interest into consumer welfare funds, required compliance reporting, and declined retrospective penalties because the penal provision post dated the profiteering period. Articles Goods and Services Tax - GST Tue, 19 Aug 2025 08:39:09 +0530 https://www.taxtmi.com/article/detailed?id=14971