 "Complications in GST anti-profiteering rules")
The official form for making complaints under the anti-profiteering mechanism in the goods and services tax (GST) regime defeats the purpose — to help consumers get the full benefit of tax cuts and input tax credits.
The form, APAF-1, requires a consumer to file in detail the cost structure of the company against which a complaint is made for profiteering. Also, details on sale price, taxes, both pre-GST and post-GST, benefits of input tax credits, etc.
Rajeev Dimri, partner with consultancy Deloitte India, asked how consumers could be expected to know all these details, particularly of cost structures,
The form, APAF-1, requires a consumer to file in detail the cost structure of the company against which a complaint is made for profiteering. Also, details on sale price, taxes, both pre-GST and post-GST, benefits of input tax credits, etc.
Rajeev Dimri, partner with consultancy Deloitte India, asked how consumers could be expected to know all these details, particularly of cost structures,
