A consumer submits a fresh request on 15 April 2025 asking for examination under section 171(2) of the Central Goods and Services Tax Act, 2017 of whether a supplier passed on the benefit of a GST…
Question and options
A consumer submits a fresh request on 15 April 2025 asking for examination under section 171(2) of the Central Goods and Services Tax Act, 2017 of whether a supplier passed on the benefit of a GST rate reduction. What happens to the request?
It is turned away: the authority has accepted none from 1 April 2025
The National Anti-profiteering Authority examines it
The Principal Bench of the GST Appellate Tribunal examines it
It is examined only if the rate cut took effect before 1 April 2025
Answer and explanation
Under the proviso to section 171(2) of the CGST Act, 2017, Notification No. 19/2024-Central Tax set 1 April 2025 as the date from which the Authority will not accept any request for examination of whether a rate cut or input tax credit benefit was passed on. The Principal Bench of the GST Appellate Tribunal took over anti-profiteering examination from 1 October 2024, but only for requests made before 1 April 2025; the National Anti-profiteering Authority no longer performs the function.
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