Power to determine the methodology and procedure to determine Profit by Anti Profiteering Authority

Rule-126 of CGST Rules 2017

Pow­er to deter­mine the method­ol­o­gy and pro­ce­dure.-

The Author­i­ty may deter­mine the method­ol­o­gy and pro­ce­dure for deter­mi­na­tion as to whether the reduc­tion in the rate of tax on the sup­ply of goods or ser­vices or the ben­e­fit of input tax cred­it has been passed on by the reg­is­tered per­son to the recip­i­ent by way of com­men­su­rate reduc­tion in prices.

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