New Delhi, Nov 26 (KNN) If benefits of reduced GST rates are not passed on, affected consumer(s) may file the complaint, before the Standing Committee on Anti-profiteering or before the State level Screening Committees, said Central Board of Indirect Taxes and Customs (CBIC).

To ensure that all consumers enjoy the benefit of lower prices of goods and services under GST, in the press note, CBIC said “Under GST, suppliers of goods and services must pass on any reduction in the rate of tax or the benefit of input tax credit to consumers by way of commensurate reduction in prices. Failure to do so amounts to ‘profiteering’.

If this is not done, the consumer's interest is protected by the National Anti-profiteering Authority which may order reduction in prices; return of the amount not passed on with interest @ 18% to the recipient; imposition of penalty; and cancellation of registration of the supplier, it added.

Taking few ‘Anti-Profiteering’ measures for the benefit of consumers, CBIC said that in case of profiteering, affected consumers or recipients can register their complaints in any of the following ways:

•          Online complaint at www.naa.gov.in
•          Email to secretary.naa@gov.in or sc.antiprofiteering@gov.in
•          Complaints can also be sent by post to National Anti-Profiteering Authority, Standing Committee and State Screening Committee.
•          NAA Helpline Number: 011-21400643

“If benefits of reduced GST rates are not passed on, affected consumer(s) may file the application, before the Standing Committee on Anti-profiteering if the profiteering has all-India character, OR before the State level Screening Committees if the profiteering is of local nature,” the Board said.