Complications in GST anti-profiteering rules

Govt is yet to issue guidelines on what constitutes profiteering

The official form for making complaints under the anti-profiteering mechanism in the goods and services tax (GST) regime defeats the purpose — to help consumers get the full benefit of tax cuts and input tax credits.
 
The form, APAF-1, requires a consumer to file in detail the cost structure of the company  against which a complaint is made for profiteering. Also, details on sale price, taxes, both pre-GST and post-GST, benefits of input tax credits, etc.
 
Rajeev Dimri, partner with consultancy Deloitte India, asked how consumers could be expected to know all these details, particularly of cost structures,