Complain About Firms for not Passing on GST Benefits

GST Benefits

With the government releasing the Anti-Profiteering Application Form (APAF-1); a consumer can now file a complaint with the anti-profiteering committee. This application form will require detailed information about the selling price both pre-GST & post- GST benefits of input credits, etc. A consumer may also need to file a separate application for each good and services in the reference which; anti-profiteering is alleged.

Complain About Firms for not Passing on GST Benefits

In the event of the reduction in GST rate on goods & services; if the benefit of input tax credit is not passed to the recipients by way of the commensurate decline in prices; the National Anti-profiteering Authority is accountable for applying anti-profiteering measures.

GST Benefits

The government had already reduced the GST rate on about 178 products. However, the government was looking at the detailed anti-profiteering guidelines to prescribe a methodology; to ensure that the companies are passing on the tax reduction benefits under GST derived from input tax credit to the consumers. The government issued the form, which contains detailed instructions regarding this.

This form contains three pages and thus, requires the applicant to fill in a significant amount of information such as general information about himself/herself, about the supplier, particulars of goods and services on which; GST benefit is not passed on; details of reduction in tax rate/benefit of ITC among others. The form also contains details of the central standing committee on anti-profiteering.

As per the government, the applicant will first have to file the application form before a standing committee on anti-profiteering for pan-India complaints and; before the state screening committees if the profiteering is of local nature.

You can download this form below.

Anti-profiteering Application Form

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