The GST officials are working out a mechanism to prompt taxmen to initiate profiteering complaints, which could be taken up for further investigation by the Directorate General of Anti-Profiteering (DGAP).
Currently, only consumers file complaints against businesses for not passing on the benefits of reduction of the GST rates on various products.
The central and State government tax officers will be encouraged to take up suo moto the issue of profiteering by businesses under the standard operating procedure (SoP) being worked out by the GST officials.
If GST benefits have not been passed on to the consumers, the case will be referred to the DGAP for further investigation who would submit its investigation report to the National Anti-Profiteering Authority where decision on the final quantum of profiteering and the monetary penalty will be made.
