A complainant may find it difficult to specify tax rates before the GST era in the anti-profiteering form as taxes like excise are not visible upfront at the time of purchase. As per the anti-profiteering form released by the government on Wednesday, the complainant will have to file the application form before the standing committee on anti-profiteering for pan-India complaints or before the state screening committees if the profiteering is of a local nature. We have already been getting complaints that the reduction in the GST rates announced last month are not being passed on to the consumers,” said an official at the anti-profiteering authority. “The government has released the Anti-Profiteering Application Form (APAF - 1) using which a complaint can be filed by a consumer of goods or services before the anti-profiteering committee. Application form requires detailed information such as sale price (pre-GST and post GST), taxes (pre GST and post GST), benefits of input credits, etc.

Source: Mint December 06, 2017 21:22 UTC