Let us look at chapter 15 of CGST rules – Anti-Profiteering. This text is taken from http://www.cbec.gov.in/resources//htdocs-cbec/gst/cgst-rules-01july2017%20.pdf
Constitution of the Authority
The Authority shall consist of,-
Secretary to the Government of India; and
Constitution of the Standing Committee and Screening Committees
(1) The Council may constitute a Standing Committee on Anti-profiteering which shall consist of such officers of the State Government and Central Government as may be nominated by it.
the State Governments which shall consist of-
service of the Chairman and Members of the Authority(1) The Chairman and Members of the Authority shall be appointed by the Central Government on the recommendations of a Selection Committee to be constituted for the purpose by the Council.
(2) The Chairman shall be paid a monthly salary of Rs. 2,25,000 (fixed) and other allowances and benefits as are admissible to a Central Government officer holding posts carrying the same pay:
(fixed) and shall be entitled to draw allowances as are admissible to a Government of India officer holding Group ‘A’ post carrying the same pay:
two years from the date on which he enters upon his office, or until he attains the age of sixty-five years, whichever is earlier and shall be eligible for reappointment:
Secretary to the Authority
Power to Determine the Methodology and Procedure
Duties of the Authority
goods or services or the benefit of input tax credit has been passed on to the recipient by way of commensurate reduction in prices;
reduction in the rate of tax on supply of goods or services or the benefit of input tax credit to the recipient by way of commensurate reduction in prices;
Examination of Application by the Standing Committee and Screening Committee
from the date of the receipt of a written application, in such form and manner as may be specified by it, from an interested party or from a Commissioner or any other person, examine the accuracy and
there is prima facia evidence to support the claim of the applicant that the benefit of reduction in the rate of tax on any supply of goods or services or the benefit of input tax credit has not been passed on to the recipient by way of commensurate reduction in prices.
shall first be examined by the State level Screening Committee and the Screening Committee shall, upon being satisfied that the supplier has contravened the provisions of section 171, forward the application with
Initiation and Conduct of Proceedings
or the benefit of input tax credit to the recipient by way of commensurate reduction in prices, it shall refer the matter to the Director General of Safeguards for a detailed investigation.
collect evidence necessary to determine whether the benefit of reduction in the rate of tax on any supply of goods or services or the benefit of input tax credit has been passed on to the recipient by way of commensurate reduction in prices.
investigation, issue a notice to the interested parties containing, inter alia, information on the following, namely:-
proceedings have been initiated;
may have information related to the proceedings for furnishing their reply.
(4) The Director General of Safeguards may also issue notices to such other persons as deemed fit for a fair enquiry into the matter.
presented to it by one interested party to the other interested parties, participating in the proceedings.
within a period of three months of the receipt of the reference from the Standing Committee or within such extended period not exceeding a further period of three months for reasons to be recorded in
Confidentiality of Information
disclosure of any information which is provided on a confidential basis.
information on confidential basis to furnish non-confidential summary thereof and if, in the opinion of the party providing such information, the said information cannot be summarised, such party may submit to the Director General of Safeguards a statement of reasons as to why summarisation is not possible.
Cooperation With Other Agencies or Statutory Authorities
Power to Summon Persons to Give Evidence and Produce Documents
(1) The Director General of Safeguards, or an officer authorised by him in this behalf, shall be deemed to be the proper officer to exercise the power to summon any person whose attendance he considers necessary either to give evidence or to produce a document or any other thing under section 70 and shall have power in any inquiry in the same manner, as provided in the case of a civil court under the provisions of the Code of Civil Procedure, 1908 (5 of 1908).
judicial proceedings within the meaning of sections 193 and 228 of the Indian Penal Code (45 of 1860).
Order of the Authority
commensurate reduction in prices.
the Authority where any request is received in writing from such interested parties.
(3) Where the Authority determines that a registered person has not passed on the benefit of the reduction in the rate of tax on the supply of goods or services or the benefit of input tax credit to the recipient by way of commensurate reduction in prices, the Authority may order-
on by way of commensurate reduction in prices along with interest at the rate of eighteen per cent from the date of collection of the higher amount till the date of the return of such amount or recovery of the amount including interest not returned, as the case may be, in case
identifiable, and depositing the same in the Fund referred to in section 57;
Decision to be Taken by the Majority
Compliance by the Registered Person
of the Integrated Goods and Services Tax Act or the Central Goods and Services Tax Act or the Union territory Goods and Services Tax Act or the State Goods and Services Tax Act of the respective States, as the case may be.
Monitoring of the Order
Tenure of Authority
Council recommends otherwise.
Explanation: For the purposes of this Chapter, 80
(a) “Authority” means the National Anti-profiteering Authority constituted under rule 122;
constituted by the Council in terms of sub-rule (1) of rule 123 of these rules;
constituted in terms of sub-rule (2) of rule 123 of these rules