Anti-profiteering Measure – Section 163 of New Draft Model GST Law
Anti-profiteering Measure Section 163 of Draft Model GST Law [ Released by CBEC on 25.11.2016 ] Anti-profiteering Measure (1) The Central Government may by law constitute an Authority, or entrust an existing Authority constituted under any law, to examine whether input tax credits availed by any registered taxable person or the reduction in the price on… Read More »