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Duties of the Authority

Rule 127 - Rules - Anti - Profiteering - Central Goods and Services Tax Rules, 2017 - Rule 127 - 127. .- It shall be the duty of the Authority,- (i) to determine whether any reduction in the rate of tax on any supply of goods or services or the benef .....

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fit of input tax credit to the recipient by way of commensurate reduction in prices; (iii) to order, (a) reduction in prices; (b) return to the recipient, an amount equivalent to the amount not passed on by way of commensurate reduction in prices alo .....

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