F. No. D-22011/AP/1/2017/892-939 (CGST CIRCULAR)

To,

All Chief Commissioners of GST and Central Excise

All Chief Commissioners of Customs

All Directors General

Sir/Madam,

Subject: Constitution of National Anti-profiteering Authority under GST-reg.

You may be aware that Section 171 of the Central Goods and Services Act, 2017 (Act) provides that the reduction in rate of tax on any supply of goods or services or the benefit of input tax credit shall be passed on by the supplier to the recipient (of such goods or services) by way of commensurate reduction in prices. Further, the Central Government may, on recommendation of the GST Council, constitute an Authority to examine whether the reduction in rate of tax or the benefit of input tax credit has actually resulted in a commensurate reduction in the prices of goods or services.

1. The Rules on anti-profiteering are contained in Chapter-XV (Rule 122 to Rule 137) of the Central Goods and Services Tax Rules, 2017 (Rules). As per Rule 122 of the Rules, the National Anti-profiteering Authority (NAA) shall, apart from a Chairman, consist of four Technical Members who are or have been Commissioners of State Tax or Central Tax or have held an equivalent post under the existing law, to be nominated by the GST Council. In terms of Rule 124 (5) of the Rules, no person shall be selected as a Technical Member of the NAA if he has attained the age of 62 years. GST Council has already constituted a Selection Committee under Rule 124 (1) of the Rules to recommend the names of Chairman and four Technical Members of the NAA.

2. In view of the above statutory position, both retired and serving officers are eligible for appointment as Technical Members of the NAA. You are requested to recommend the names of suitable retired/serving officers who meet the prescribed eligibility criteria and are willing to be appointed as Technical Members of the NAA. As these names are required to be placed before the Selection Committee which is likely to meet soon, you are requested to forward your recommendations by fax/e-mail, positively by 11.08.2017.

Yours faithfully

(Samanjasa Das)

Additional Director General