Notification No. 23/2022
Date: November 23, 2022
Subject: Empowerment of the Competition Commission of India to examine anti-profiteering cases under GST.
Description:
The Competition Commission of India is empowered to examine whether benefits of input tax credit or tax rate reduction have been passed on to recipients. The authority may assess commensurate reduction in prices of goods or services. The empowerment is issued under section 171 of the CGST Act.
Effective Date:
1 December 2022
Other Notifications
63/2019
Issued under section 37 read with section 168, this notification amends Notifica...
Read More40/2018
Issued under section 168 read with rule 45(3) and superseding Notification No. 5...
Read More44/2023
The due date for furnishing FORM GSTR-7 is extended for the months of April 2023...
Read More