How to file a complaint if you fail to get GST benefit; check here

In a bid to provide relief to consumers and corporates, the GST council's 23rd meeting has decided to slash tax rate of nearly 178 items from the higher slab of 28%.

The tags of Goods and Services Tax (GST) on an Indian rupee. Photo: Zeebiz Team

To ensure that companies are passing on the benefits of Goods and Services Tax (GST) to consumers, the government has introduced a format for filing complaints.

The GST council's 23rd meeting slashed tax rate of nearly 178 items from the higher slab of 28%, but the exercise is yet to benefit common people.

Anti-profiteering clause has reportedly been added to prevent companies from making excessive profits due to GST. The government also instructed authorities to order the supplier/business concerned to reduce prices or return undue benefit availed along with interest to the recipient of the goods or services.

It would be difficult for the government to keep a check on the consumer side who might come across being charged higher on the items mentioned above and end up paying more amount.

If you come across being charged higher on your products, you can file a complaint against the company.

The Central Board of Excise and Customs (CBEC) has uploaded an anti-profiteering application form on its website. Click here to see the format.

A person can file a complaint by filling up this form before the standing committee or state level screening committee under Rule 128 of CGST Rules, 2017.

It requires details of the applicant like name, category (Provide Code), GST registration number (GSTIN), address, contact number, email address and proof of identity.

While information about the supplier who have failed to pass the GST benefit, the applicant needs to fill up details mentioned above.

Further, the applicant will have to provide details like Harmonised System of Nomenclature code, the tax applicable on the product or service pre-GST's implementation and the post-GST reduction in amount of tax per unit.

The Union Cabinet on November 17 decided to set up an anti-profiteering authority under the Goods and Services Tax (GST) regime to ensure that the benefit of lower rates is passed on to consumers.

The authority will be comprise a chairman and four technical members. There is also an app called "GST Rate Finder" available for customers to cross-check the bill provided by the supplier with the amount the app mentions.

'GST Rate Finder' is available on android platform currently and will soon be available on iOS platform as well.

It can be downloaded on any smart phone and can work in offline mode, once downloaded.

Once downloaded, you will be able to see three categories namely 'TAX rates: Goods', 'TAX rates: Services' and Information @CBEC.

The CBEC on the app in July 2017, had said, "Users can determine the GST rate for a good or a service by entering the name or chapter heading of the commodity or service."