Rule 127
Functions of the Authority
GST
Anti – Profiteering
Rule 127 of Central Goods and Services Tax Rules, 2017
127. 3[Functions] of the Authority.-
4[The authority shall discharge the following functions, namely:-]
(i) to determine whether any reduction in the rate of tax on any supply of goods or services or the benefit of input tax credit has been passed on to the recipient by way of commensurate reduction in prices;
(ii) to identify the registered person who has not passed on the benefit of reduction in the rate of tax on supply of goods or services or the benefit of input tax credit to the recipient by way of commensurate reduction in prices;
(iii) to order,
(a) reduction in prices;
(b) return to the recipi
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