Complaint redressal mechanism available to the consumer - GST Ready Reckoner - GST

Complaint redressal mechanism available to the consumer The CGST Act, SGST Acts the CGST/ SGST Rules framed thereunder provide for the following complaint redressal mechanism. 1. The aggrieved persons may file an application, in the prescribed format, before the Standing Committee on Anti-profiteering or before the State Level Screening Committee. (If the issue involved is of local nature). 2. The State Level Screening Committee constituted in every State/UT with legislature examines it forwards it to the Standing Committee constituted at the national level, if a prima facie case of profiteering is made out against the registered person. 3. Thereafter, the Standing Committee shall refer the matter to the Director General of Anti-Profiteering (erstwhile DG, Safeguards) for a detailed investigation, if prima facie evidence of profiteering exists . 4. The DG, Anti-Profiteering shall conduct the investigation and submit its report to the National Anti-Profiteering Authority (NAA) constituted by the Central Government under section 171 (2) of the CGST Act, 2017 for taking appropriate action.