• Notification Date: 16-11-2022
• Notification No: N/A

CCI to deal with all GST Anti-Profiteering Complaints from December 1

The Competition Commission of India (CCI) will deal with all the anti-profiteering complaints from December 1. The extended tenure of the National Anti-profiteering Authority terminates this month, according to the report of an official. The Finance Ministry is likely to issue a notification regarding this matter at the end of this month.  

The National Anti-profiteering Authority (NAA) was established in November under Section 171A of the Goods and Services Tax (GST) law. The authority was built to check unfair profiteering activities by the registered suppliers. The key function of the NAA is to make sure that the prices of goods and services are reduced accordingly with the reduction in the rates of GST and input tax credit of those services and products so that the consumers can avail of the benefits properly.  

Initially, the Authority was set up for a 2-year period till 2019. But the tenure was extended till 2021. In the 45th Council meeting of the GST Council held last year September; the council gave it another extension till November 30, 2022. It was also decided that the responsibilities of the NAA would pass on to the CCI after the tenure ends. 

According to the decision of the Council, the tenure of the NAA will terminate on December 1. As per the decision, the investigations based on the complaints filed by the consumers will be looked into by the Directorate General of Anti-profiteering (DGAP) and the reports will subsequently be passed on to CCI. Reports say that a special wing will be assisting the CCI in handling the cases of GST profiteering.  

A 3-tier structure was formed for the investigation and adjudication of the profiteering cases. At first, the complaints are sent to the state-level screening and standing committees. The cases are then forwarded to the DGAP. The NAA then analyses the report of the case. If it finds that the supplier has indulged in profiteering then they have to return the amount to the customer along with 18 percent interest. If all the consumers are unidentifiable, then the amount is refunded to the consumer welfare fund.