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Introduction of Anti-Profiteering Regulations by the GST Council Before Implementation

The GST Council has enacted a vital anti-profiteering law to prevent businesses from unfairly increasing prices under the new Goods and Services Tax regime. This legislation mandates that all tax benefits, such as lower rates and Input Tax Credit, must be passed on to consumers. Businesses failing to comply face severe penalties, including registration cancellation. The measure aims to protect end-users from exploitation as GST is launched.

📖 2 min read read🏷️ Anti-Profiteering Laws

Introduction of Anti-Profiteering Regulations by the GST Council

The Goods and Services Tax (GST) Council, in its seventeenth meeting held at Vigyan Bhavan, Delhi, on June 18, 2017, approved significant legislation. This measure aims to protect end-consumers from unjustified price increases under the GST regime. The anti-profiteering clause, now an integral part of GST law, mandates that all businesses must pass on benefits derived from lower tax rates and Input Tax Credit (ITC) to the final consumer.

Key Provisions and Penalties

Furthermore, the law stipulates that if tax levies increase, businesses should not exploit consumers by taking unfair advantage of the situation. Non-compliance with these crucial provisions carries severe penalties. Businesses found in violation risk having their GST registration cancelled and being subject to substantial financial penalties.

As highlighted by a report in the Times of India, firms could face prohibitions for failing to transmit GST advantages, emphasizing the importance of these consumer protection measures. This legislative step by the GST Council underscores a commitment to fair pricing and consumer welfare during the transition to the new tax system.

Further Reading

Frequently Asked Questions

What is the Goods and Services Tax (GST) in India?
The Goods and Services Tax (GST) is an indirect tax system in India that replaced multiple cascading taxes levied by the central and state governments. It is a comprehensive, multi-stage, destination-based tax that is levied on every value addition.
How many types of GST are there in India?
In India, there are four main types of GST: Central GST (CGST) levied by the Central Government, State GST (SGST) levied by State Governments, Integrated GST (IGST) for inter-state transactions, and Union Territory GST (UTGST) for Union Territories.
What is Input Tax Credit (ITC) under GST?
Input Tax Credit (ITC) allows GST-registered businesses to claim credit for the GST paid on purchases of goods and services that are used for business purposes. This credit can then be utilized to offset the GST payable on their outward supplies.
Who is required to register for GST?
Businesses involved in the supply of goods or services are generally required to register for GST if their aggregate turnover exceeds a specified threshold limit (which varies for goods and services, and for different states). Certain businesses are also compulsorily required to register irrespective of their turnover.
What are the main benefits of the GST system?
The GST system offers several benefits, including simplifying the indirect tax structure, reducing the cascading effect of taxes, improving ease of doing business, enhancing tax compliance, and creating a common national market for goods and services.