Anti-Profiteering under GST in India: Regulatory Measures and Compliance for Business

The goods and services tax (GST) is a game changer for India’s indirect tax system, removing cascading taxes and simplifying administration. The new regime also ensures that the tax rebate obtained by sellers or service providers under GST will be passed on to the final consumers. Towards this end, GST legislation includes anti-profiteering measures under the Central Goods and Services Tax Act, 20…