Goods and Services Tax
Courts: National Anti-Profiteering Authority
Read National Anti-Profiteering Authority orders and case laws on GST rate reductions, input tax credit benefits, profiteering and consumer benefit issues.
Goods and Services Tax
Anti Profiteering Law Violation penalty effective from 01.01.2020
Goods and Services Tax
Not passed ITC Benefit before 01.01.2020 but no section 171(3A) Penalty
Goods and Services Tax
No Section 171(3A) penalty for violations between 01.07.2017 to 30.09.2018
Goods and Services Tax
No Penalty for violation of Section 171(1) of CGST Act before 01.01.2020
Goods and Services Tax
No Anti-Profiteering if NO ITC availed by Respondent in post-GST period
Goods and Services Tax
No penalty for violation of section 171 Provisions before 01.01.2020
Goods and Services Tax
GST: Penalty for Section 171(1) violation effective from 01.01.2020
Goods and Services Tax
Section 171(3A) Penalty cannot be imposed retrospectively: NAA
Goods and Services Tax
Section 171(3A) of CGST Act comes in to force w.e.f. 01.01.2020
Goods and Services Tax
Section 171(3A) Anti-Profiteering penalty cannot be imposed retrospectively
Goods and Services Tax
Section 171(3A) come in to force w.e.f. 01.2020: NAA
Goods and Services Tax
Section 171(3A) penalty cannot be imposed retrospectively: NAA
Goods and Services Tax
No penalty for violation of Section 171 (1) before 01.01.2020: NAA
National Anti-Profiteering Authority brings together orders and decisions concerning the anti-profiteering provisions under GST. The archive includes cases examining whether businesses passed on the benefit of reductions in GST rates or additional input tax credit to recipients through commensurate reductions in prices. These decisions provide useful historical material on anti-profiteering investigations, computation of alleged profiteering and related GST issues. Businesses, GST professionals, advocates and researchers can use this TaxGuru category to study anti-profiteering jurisprudence and earlier decisions under the GST framework.
