How Standing Committee and Screening Committee will Scrutunize a application against Anti-Profiteering

Rule-128 of CGST Rules 2017

Exam­i­na­tion of appli­ca­tion by the Stand­ing Com­mit­tee and Screen­ing Committee.- 

(1) The Stand­ing Com­mit­tee shall, with­in a peri­od of two months 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 ade­qua­cy of the evi­dence pro­vid­ed in the appli­ca­tion to deter­mine whether there is pri­ma- facie 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

(2) All appli­ca­tions from inter­est­ed par­ties on issues of local nature 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 its rec­om­men­da­tions to the Stand­ing Com­mit­tee for fur­ther action.