Establishment of National Anti-profiteering Authority under GST

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There are many cases where reduction of GST rate is not getting reflected in the price where in establishment increasing their margin keeping MRP same. I am enclosing one of the bill as raised by a Hotel where in price to end customer is same when it was 18% and now after Government reducing to 5% price remains same.

If some one fine such type of issues with GST rate even after reduction once can report

CBEC GST portal:
Visit the portal at
When you scroll down you will come across the CBEC Mitra Helpdesk /There select the option, Raise Web Ticket

Establishment of National Anti-profiteering Authority 110 under GST:

Cabinet approves creation of posts of Chairman and Technical Members of the National Anti-profiteering Authority (NAA) under GST, as an immediate follow-up to yesterday’s sharp reduction in GST rates for a large number of items of mass consumption

• This paves the way for the immediate establishment of this apex body, which is mandated to ensure that the benefits of the reduction in GST rates on goods or services are passed on to the ultimate consumers by way of a reduction in prices

• Reflects Government’s full commitment to taking all possible steps to ensure benefits of implementation of GST to the common man

• The “anti-profiteering” measures enshrined in the GST law provide an institutional mechanism to ensure that the full benefits of input tax credits and reduced GST rates on supply of goods or services flow to the consumers

• This institutional framework comprises the NAA, a Standing Committee, Screening Committees in every State and the Directorate General of Safeguards in the Central Board of Excise & Customs (CBEC)

Consumers who feel the benefit of commensurate reduction in prices is not being passed on when they purchase any goods or services may apply for relief to the Screening Committee in the particular state

In case the incident of profiteering relates to an item of mass impact with ‘All India’ ramification, the application may be directly made to the Standing Committee.

After forming a prima facie view that there is an element of profiteering, the Standing Committee shall refer the matter for detailed investigation to the Director General of Safeguards, CBEC, which shall report its findings to the NAA

If the NAA confirms there is a necessity to apply anti-profiteering measures, it has the authority to order the supplier I business concerned to reduce its prices or return the undue benefit availed by it along with interest to the recipient of the goods or services

If the undue benefit cannot be passed on to the recipient, it can be ordered to be deposited in the Consumer Welfare Fund

In extreme cases, the NAA can impose a penalty on the defaulting business entity and even order the cancellation of its registration under GST

The constitution of the NAA shall bolster confidence of consumers as they reap the benefits of the recent reduction in GST rates, in particular, and of GST, in general.


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