Price-Watch Body DGAP Set to Wind Down as Anti-Profiteering Regime Nears End

The Directorate General of Anti-Profiteering (DGAP), the investigative arm for GST-related profiteering cases, is set to be wound up after it completes its final batch of over 90 pending investigations. New complaints have not been accepted since April of this year, formalizing the sunset of the anti-profiteering regime that was initially introduced to ensure businesses passed on the benefits of GST rate cuts and Input Tax Credits (ITC) to consumers. 

The DGAP's oversight and enforcement functions have now been transitioned, with the GST Appellate Tribunal (GSTAT)'s principal bench officially taking over the adjudication of all remaining cases as of October 1, 2024, replacing both the erstwhile National Anti-Profiteering Authority (NAA) and the Competition Commission of India (CCI). This move signals that the government views the institutional phase of the GST transition as largely complete.