National Anti-Profiteering Authority (NAA)
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National Anti-Profiteering Authority (NAA)

The National Anti -Profiteering Authority (NAA) instrument operates under GST law to scrutinize the unfair profit-making by the trading community.

· 1 min read

National Anti-Profiteering Authority (NAA) - Background Context

  • The NAA has been established and constituted under the section 171 (Central Goods and Service Tax Act, 2017)
  • NAA institutions safeguard the reductions in tax or input of tax credit is forwarded to the recipient, which is equivalent to the reduction in the final prices.

Vision and Mission of the National Anti-Profiteering Authority (NAA)

  • The National Anti -Profiteering Authority (NAA) instrument operates under GST law to scrutinize the unfair profit-making by the trading community.
  • NAA's core function is to safeguard the GST council’s decision of reducing the rates of GST on goods and services and provision to input tax credit forward directly to benefit consumers, thus ultimately reducing the final prices of the goods and services suppliers.

Institutional Framework

The institutional framework encompasses, the National Anti-Profiteering Authority (NAA), Screening Committee in each Indian state, Standing Committee, and Director General of Safeguard in the Central Board of Excise & Customs (CBEC).

NAA move and activities for customers get the full benefit of tax cuts
  • Regular meetings with consultation with Zonal Screening Committees and Chief Commission of Central Tax to intensify the consumer awareness programs.
  • Helpline to entertain citizen grievances and complaints against profiteering.
  • Provision for receiving complaints and grievances through email and the NAA portal.
  • Association with consumer welfare organizations to ease outreach activities.
  • National Anti- Profiteering Authority (NAA) received “n” a number of complaints against companies for not forwarding the full tax benefits cuts to the customers/consumers.