GST complaints to be heard by CCI from December 1; NAA to Wind Up

All GST anti-profiteering allegations, which were the responsibility of the National Anti-profiteering Authority, will now be investigated by the Competition Commission of India (CCI) as of December 1.

An official announced on Tuesday that the National Anti-Profiteering Authority (NAA), which was established in November 2017 under Section 171A of the Goods and Services Tax (GST) law to monitor unfair profiteering actions by registered suppliers, is reaching the end of its extended term.

The finance ministry is anticipated to release a notification in this regard later this month, the official added.

Its main purpose is to make sure that customers benefit from lower pricing as a result of lower GST rates on products and services as well as the input tax credit.

It was originally intended to last for two years, or until 2019, but was later extended to November 2021.

At its 45th meeting in September of last year, the GST Council resolved to transfer the task to CCI after giving NAA another one-year extension to November 30, 2022.

According to the Council’s decision, NAA will no longer operate as of December 1. The Directorate General of Anti-Profiteering (DGAP) will now conduct all investigations based on consumer complaints and provide a report to CCI.

According to the person, the CCI would likely create a distinct division to handle complaints about GST profiteering.

A three-tier system was established in accordance with GST law for the investigation and resolution of profiteering concerns.

The state-level screening and standing committees must receive the complaints before sending them to the DGAP for investigation.