Anti-Profiteering Mechanism under GST

The month-wise details of Central Goods and Services Tax (CGST), State Goods and Services Tax (SGST), Integrated Goods and Services Tax (IGST) and Cess collected by the Government till 31^st July, 2018 are as under:

(In Rs. Crore)

In the absence of any past precedent, it shall be difficult to compare the GST revenue collection with the corresponding months of the previous years due to a number of factors like overlap of taxpayers pre and post introduction of GST, variation in exemption limits between Centre and States and among States and mechanism of apportionment of fund under IGST.

GST collection has been shown upward trend since April, 2018.

The Government is taking various steps to check evasion as well as educate the taxpayers about the new tax regime and encouraging voluntary compliance. The steps which are being taken include introduction of e-way bill, simplification of procedure for filing tax returns, capturing invoice details so that the same could be matched with credit taken and verification of transition credit availed by tax payers.

The Anti-Profiteering mechanism under GST consists of National Anti-Profiteering Authority (NAA), Directorate General of Anti-Profiteering (DGAP), Standing Committee at the National level and State level Screening Committees.

The NAA had monitoring meetings at Chandigarh, Chennai and Mumbai for zonal awareness. These Committees initially examine the complaints alleging profiteering and refer to the DGAP which investigates and sends its report to the NAA. NAA finally passes adjudication order thereon.

NAA website is functional since last four months. This site provides facility of making and tracking complaints online.

This was stated by Shri Shiv Pratap Shukla, Minister of State for Finance in a Written reply to a question in Lok Sabha.