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Updates in Forms GSTR-1, GSTR-3B and Matching Offline Tool for taxpaye...

New features of Form GSTR-2B & GSTR-3B made available to taxpayers und...

F: Appeal to High Court

C: Allocation of additional quantity of 3675.13 MT (raw/refined) Sugar to...

H: Local Authority or not - Ahmedabad Municipal Transport Service - appli...

H: Classification of goods - rate of GST - Supply of products such as fro...

H: Utilisation of Input Tax Credit - The applicant cannot use the Input T...

H: Governmental Authority or not - National Institute of Design, Paldi, A...

H: Classification of goods - rate of GST - Plastic Toys - The Toys of pla...

H: Classification of services - Health Care Services - The medicines, con...

H: Seeking grant of Bail - vicarious liability - evasion of GST - The eco...

H: Declaration filed under section 4(1) of the DTVSV Act - From a plain r...

H: Estimation of income - Accommodation entry provider - the only materia...

H: Legality of approval granted by the designated superior authority u/s ...

A: Practical aspects of availing credit in respect of invoices not appear...

F: Head office input credit for rent paid

H: Unaccounted income disclosed during the course of survey - In the pres...

H: Allowability of development expenses - CIT(A) was justified in allowin...

H: Benefit of advance authorisations - There are several matters in dispu...

H: Territorial Jurisdiction - Levy of penalty u/s 112(a) of the Customs A...

H: Initiation of CIRP - Since it has been categorically covenanted that t...

H: Issuance of pre-show cause notice consultation - demand of service tax...

H: Violation of principles of natural justice - SVLDRS - The scheme has b...

H: Levy of penalty u/s 78 of FA - allegation of evasion of service tax - ...

Fund raising for Public Issues and Rights Issues registered an increas...

F: ITC Reversal

H: Quantification of CENVAT Credit reversed - common Input/Input Services...

H: Levy of Interest - The respondent is not justified in levying interest...

N: Insolvency and Bankruptcy Board of India (Information Utilities) (Amen...

F: JOB WORK OF BIDI MADE OF TOBACCO.

Home Acts & Rules GST Acts CENTRAL GOODS AND SERVICES TAX ACT, 2017 Chapters List Chapter XXI MISCELLANEOUS This
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Section 171 - Anti-profiteering measure. - CENTRAL GOODS AND SERVICES TAX ACT, 2017

Extract

..... Anti-profiteering measure. 171. (1) Any reduction in rate of tax on any supply of goods or services or the benefit of input tax credit shall be passed on to the recipient by way of commensurate reduction in prices. (2) The Central Government may, on recommendations of the Council, by notification, constitute an Authority, or empower an existing Authority constituted under any law for the time being in force, to examine whether input tax credits availed by any registered person or the reduction i .....

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Section 171 - Anti-profiteering measure. - CENTRAL GOODS AND SERVICES TAX ACT, 2017

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Notification No. 9/2017 - Dated: 28-6-2017 - Seeks to bring into force certain sections of the CGST Act, 2017 w.e.f 01.07.2017

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