The National Anti-profiteering Authority (NAA) was formed u/s 171 of the Central Goods and Services Tax (CGST) Act, 2017. It was set up to supervise and manage the decrease or benefit in the input tax credit (ITC) in reaching the recipient by way of relevant cut in prices. Profiteering is the deliberate act of not passing the benefits or reductions to the recipient.
In the case of profiteering, the distressed consumer or supplier of goods and services can file their grievances using the Alankit complaints portal against profiteering in the following ways:
a. National Anti-profiteering Authority- National Anti-profiteering Authority Dept. of Revenue, 6 th Floor, Tower One Jeevan Bharati Connaught Place New Delhi-110 001.
b. Directorate General of Anti-Profiteering- Directorate General of Anti-profiteering, Dept. of Revenue, 2nd floor, Bhai Veer Singh Sahitya Sadan, Bhai Veer Singh Marg, Gole Market, New Delhi -110 001.
c. Standing Committee- Directorate General of Anti-profiteering, Dept. of Revenue, 2nd floor, Bhai Veer Singh Sahitya Sadan, Bhai Veer Singh Marg, Gole Market, New Delhi -110 001.
d. State-Screening Committees- State-wise address-details can be found here http://www.naa.gov.in/docs/SCREENING%20COMMITTEE S_UPDATED.xlsx.
The critical thing is that the applicant has to enclose proof like copies of invoice or price list to prove that the benefit of tax rate reduction or advantage of the ITC has not been passed on to the consumer.
In the case of profiteering, the distressed consumer or supplier of goods and services can file their grievances using the Alankit complaints portal against profiteering in the following ways:
- e-Complaint: The user can go to the online complaint service at www.naa.gov.in. You can click here to see the guidelines to register the online complaint: http://www.naa.gov.in/page.php?id=guidelines-for-consumers.
- Mail: The user can mail the complaint to the appropriate authority, depending on the nature of the grievance.
a. For Grievance Redressal, National Anti-profiteering Authority has to be mailed at secretary.naa@gov.in.
b. For complaints on the national level, the Standing Committee is mailed at sc.antiprofiteering@gov.in.
c. For local or state-level complaints, mail the State-Screening Committees by picking your state from this sheet- http://www.naa.gov.in/docs/SCREENING%20COMMITTEES_UPD ATED.xlsx. - Post: The grievance redressal mechanism of Alankit Ltd. includes sending the grievance by post through the Alankit Complaints portal to the corresponding agencies on the following address:
a. National Anti-profiteering Authority- National Anti-profiteering Authority Dept. of Revenue, 6 th Floor, Tower One Jeevan Bharati Connaught Place New Delhi-110 001.
b. Directorate General of Anti-Profiteering- Directorate General of Anti-profiteering, Dept. of Revenue, 2nd floor, Bhai Veer Singh Sahitya Sadan, Bhai Veer Singh Marg, Gole Market, New Delhi -110 001.
c. Standing Committee- Directorate General of Anti-profiteering, Dept. of Revenue, 2nd floor, Bhai Veer Singh Sahitya Sadan, Bhai Veer Singh Marg, Gole Market, New Delhi -110 001.
d. State-Screening Committees- State-wise address-details can be found here http://www.naa.gov.in/docs/SCREENING%20COMMITTEE S_UPDATED.xlsx.
The critical thing is that the applicant has to enclose proof like copies of invoice or price list to prove that the benefit of tax rate reduction or advantage of the ITC has not been passed on to the consumer.
