Section 171 of CGST Act, 2017 Anti-profiteering measure


Anti-profiteering measure, Sec 171 of CGST Act, 2017


The below post explains about Anti-profiteering measure under section 171 of CGST Act,2017.


Section 171 of CGST Act, 2017 explains Anti-profiteering measure as below: (The amendments if any will also be updated here soon).


The extract of Section 171 of CGST Act,2017 quoted below:


171 Anti-profiteering measure.


Section 171 of CGST Act, 2017 Anti-profiteering measure171. (1) Any reduction in rate of tax on any supply of goods or services or the benefit

of input tax credit shall be passed on to the recipient by way of commensurate reduction in


(2) The Central Government may, on recommendations of the Council, by notification,

constitute an Authority, or empower an existing Authority constituted under any law for the

time being in force, to examine whether input tax credits availed by any registered person or

the reduction in the tax rate have actually resulted in a commensurate reduction in the price

of the goods or services or both supplied by him.

(3) The Authority referred to in sub-section (2) shall exercise such powers and discharge

such functions as may be prescribed.


The above information clarifies about Anti-profiteering measure under section 171 of CGST Act,2017.  


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Suresh Jain: How to calculate the price reduction after applicable of GST Law on closing stock as on 30/06/2017 and on purchase after 30/06/2017 171. (1) Any reduction in rate of tax on any supply of goods or services or the benefit of input tax credit shall be passed on to the recipient by way of commensurate reduction in prices. How can it determine

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