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Anti Profiteering measure - Customs - Trade Facilitation Notice No. 05/2018-19Extract OFFICE OF THE COMMISSIONER OF GOODS SERVICE TAX (GST) N-5, TOWN CENTRE, CIDCO, AURANGABAD - 431003 F. No. VGN (30) 06/T.N/18-19 Dated: 03.10.2018 Trade Facilitation Notice No. 05/2018-19 Subject Anti Profiteering measure - reg. Attention of all GST taxpayers is drawn towards the Anti Profiteering measures contained in the Section 171 of CCST Act. The Law stipulates that the CST taxable person should pass on the benefit by way of commensurate reduction in prices, on any supply of goods or any benefit of input credit to its customers, as commensurate reduction in prices. Further, Government in exercise of the power conferred by Section 164 read with Section 171 of CGST Act, Central Government has issued Anti Profiteering Rules, named as Central CST and Service Tax Rules, 2017, which provides the details of modalities of the legal provision. 2. It may be noted that, in case CST Taxpayer violates these provisions, then in addition to penalty under 125 of CCST-SCST Act, Rule 21 (c) of CCST-SCST Rules, 2017, provides for cancellation of registration for violation of provisions relating to Anti Profiteering statute provisions. 3. Therefore, all buyers of Goods Services of Aurangabad Commissionerate, on which CST is payable, are kindly requested to verify and ensure that, their CST taxpayer is correctly and fully passing on the benefits, as stated above, to them by comparing prices and taxes on their CST invoices received by them. In case any aggrieved person feels that, his taxpayer is not complying the above provisions and complying the data / figure, in the respective invoices, reflecting the subject transaction, then all such aggrieved person are hereby requested to file their written complaint along with copy of invoice received by them to any of the following officers: 1) The Joint Commissioner (Preventive), CCS T CX, Aurangabad, Office of the Commissioner, CCST CX, N-5, Town Centre, CIDCO, Aurangabad-431030, 2) The Assistant Commissioner, CCST CX., Aurangabad Rural Division, Office of the Assistant Commissioner, CCS T CX, 3 rd Floor, N-5, Town Centre, CIDCO, Aurangabad-431030. 3) The Assistant Commissioner, CGST CX, Aurangabad Urban Division, Office of the Assistant Commissioner, CCST CX, 3 rd Floor, N-5, Town Centre, CIDCO, Aurangabad-431030. 4) The Assistant Commissioner, CGST CX., Jalna Divisien, Office of the Assistant Commissioner, CCST CX, 2 nd Floor, CST Bhavan, Nidhish Tower, Bhokardatp Naka Road, Jalna-431203. 5) The Assistant Commissioner, CCST CX, Nanded Division, Office of the Assistant Commissioner, CCST CX, Hingoll Naka, Airport Read, Nanded-431S02. This will help the Department for better enforcement of CST law and also ensure that all legal tax benefits are passed on by CST taxpayer to their buyers. 4. This trade facilitation notice Is Issued for information and general awareness of CST customers, who receive the tax paid goods and services, Therefore, It may be given wider publicity amongst all common man particularly Interior area etc. (Shrikant Patil) Commissioner
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