Finance Minister, Arun Jaitley has simplified and reduced the number of columns in the complaint form in order to make it easier for all the consumers to report any profiteering activity by Businesses. The total number of columns in the modified single-page form has been reduced to 16, out of which 12 are compulsory. All the details about GST profiteering Complaint form will be available.
Previously, the Original profiteering complaint form was a single page document which contains about 44 columns asking for various details and half of the fields were mandatory. However, in the new form, the customer has to provide his name and address and contact details along with the proof of identity. Also, name and address of the supplier are to be mentioned.
Apart from this, the applicant has to provide details about the goods or service for which the form is being filed and also provide details about the price unit and the Pre MRP and Post GST. The applicant has to provide evidence such as copies of the invoice or price list to prove that the benefits of tax rate reduction or benefit of input tax credit have not been passed on to the consumers.
The need to simplify the form raised due to various representations which were raised by the standing committee red flagging the complex structure of the form.
Until January 2018, about 170 complaints have been filed before the standing committee and the screening committee by consumers against businesses for not passing on the benefits about the tax reduction as the GST was being implemented from July 1, 2017.
At the time of simplifying the form, it was kept in mind that the common man should be able to fill the form without the help of the accountant.
In the previous form, the consumer has to mention the actual price or value charged per-unit pre-GST and the same post GST. Apart from this, the total tax per unit and the reduction in tax amount post-GST has to be filed in the complaint form. Details of pre-GST rates of excise duty, VAT, service tax, luxury tax charged by the businesses against whom the profiteering complaint is being lodged was also needed to be filed up the previous form.
Self-Attested copies of various documentary evidences such as proof of identity, invoice, price list and the detailed working sheet were also needed to be submitted at the time of filing the form.
When we talk about the structure of anti-profiteering mechanism in the GST rules, complaints about the local nature are first sent to the state-level screening committee while those of national level are marked for the Standing Committee.
If the complaints are worth, the authorized committees refer to the cases for further investigation to the Directorate General of Safeguards (DGS).
As soon as the DGS submits the report, it is being inspected by the Anti-Profiteering Authority for further action, which may consist of fine and excessive penalty such as the cancellation of the registration.
By keeping in mind various complaints and for the sake of the Common Man, GST profiteering Complaint form simplified.