The Central Board of Indirect Taxes and Customs (CBIC) has extended the deadline for completion of Investigation by authorities, like Directorate General of Anti-Profiteering (DGAP) till 31st March, 2021.
Earlier, CBIC had extended the deadline till 30th November, 2020.
Section 171 of GST Act deals with anti-profiteering measures. Accordingly, a National Anti-Profiteering Authority (NAA) and a Standing Committee on anti-profiteering have been set up to examine complaints of not passing GST rate cut benefits to the consumers.
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