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Directorate General of Anti-Profiteering

Information to be published under Section 4(1)(b) of RIGHT TO INFORMATION ACT,2005

 

(i)            The particulars related to organization, functions and duties: 

  1. The Directorate General of Anti-profiteering (DGAP) has been created vide office order No. O5/Ad.IV/2018 issued by the Central Board of Indirect Taxes & Customs, Department of Revenue, Ministry of Finance, Government of India on 12.06.2018 by renaming the ‘Director General  of Safeguards’ as ‘Directorate General of Anti-profiteering’. This Directorate was assigned new functions and includes the following:
    1. Conduct of investigation to collect evidence necessary to determine whether the benefit of reduction in the rate of tax on any supply of goods or services or the benefit of input tax credit has been passed on to the recipient by way of commensurate reduction in prices, in terms of Section 171 of the Central Goods and Services Tax (CGST) Act, 2017 and the rules made there under.
    2. Responsibility for coordinating anti-profiteering work with the National Anti-profiteering Authority, the Standing Committee and the Screening Committees.
  2. Organizational structure of Directorate General of Anti-profiteering:

  3. The procedure followed in decision making/investigation:

  4. As per Rule 128 and Rule 129 of Chapter XV of Central Goods and Services Tax Rules, 2017:

    Rule 128: Examination of application by the Standing Committee and Screening Committee.

    (1)  The Standing Committee shall, within a period of two months from the date of the receipt of a written application, in such form and manner as may be specified by it, from an interested party or from a Commissioner or any other person, examine the accuracy and adequacy of the evidence provided in the application to determine whether there is prima-facie evidence to support the claim of the applicant that the benefit of reduction in the rate of tax on any supply of goods or services or the benefit of input tax credit has not been passed on to the recipient by way of commensurate reduction in prices.

    (2)  All applications from interested parties on issues of local nature shall first be examined by the State level Screening Committee and the Screening Committee shall, upon being satisfied that the supplier has contravened the provisions of section 171, forward the application with its recommendations to the Standing Committee for further action.

    Rule 129: Initiation and conduct of proceedings.

    (1)  Where the Standing Committee is satisfied that there is a prima-facie evidence to show that the supplier has not passed on the benefit of reduction in the rate of tax on the supply of goods or services or the benefit of input tax credit to the recipient by way of commensurate reduction in prices, it shall refer the matter to the Director General of Anti-profiteering for a detailed investigation.

    (2)  The Director General of Anti-profiteering shall conduct investigation and collect evidence necessary to determine whether the benefit of reduction in the rate of tax on any supply of goods or services or the benefit of input tax credit has been passed on to the recipient by way of commensurate reduction in prices.

    (3)  The Director General of Anti-profiteering shall, before initiation of the investigation, issue a notice to the interested parties containing, inter alia, information on the following, namely:-

    (a) the description of the goods or services in respect of which the proceedings have been initiated;

    (b) summary of the statement of facts on which the allegations are based; and

    (c) the time limit allowed to the interested parties and other persons who may have information related to the proceedings for furnishing their reply.

    (4)  The Director General of Anti-profiteering may also issue notices to such other persons as deemed fit for a fair enquiry into the matter.

    (5)  The Director General of Anti-profiteering shall make available the evidence presented to it by one interested party to the other interested parties, participating in the proceedings.

    (6)  The Director General of Anti-profiteering shall complete the investigation within a period of three months of the receipt of the reference from the Standing Committee or within such extended period not exceeding a further period of three months for reasons to be recorded in writing [as may be allowed by the Authority and, upon completion of the investigation, furnish to the Authority, a report of its findings along with the relevant records.

  5. The mission of this Directorate General of Anti-profiteering is to complete the Anti-profiteering investigations in a time-bound manner and submit its report to the National Anti-profiteering Authority within 3 months or such period as extended by the NAA in terms of Rule 129 (6) of Central Goods and Services Tax Rules, 2017.
  6. Important CIC Decisions regarding Exemptions from Disclosure of Information under Right To Information Act, 2005:
  7. Not Applicable.

  8. Fee payable under RTI Act:

It is hereby informed that a fee of Rs.10/- for seeking information from this Directorate under RTI Act, 2005 is to be paid by way of Demand Draft, Bankers Cheque or Indian Postal Order payable to ‘Pay and Accounts officer, Directorate General of Performance Management, New Delhi’.

(ii)          Powers & duties of the officers and employees: 

The Director General of Anti-profiteering is the Head of the Organization having all India jurisdiction and is the proper officer empowered under the provisions of Central Goods and Services Tax Act, 2017.

As per Rule 129 of Central Goods and Services Tax Rules, 2017:

(1)   The Director General of Anti-profiteering shall conduct investigation and collect evidence necessary to determine whether the benefit of reduction in the rate of tax on any supply of goods or services or the benefit of input tax credit has been passed on to the recipient by way of commensurate reduction in prices.

(2)  The Director General of Anti-profiteering shall, before initiation of the investigation, issue a notice to the interested parties containing, inter alia, information on the following, namely:-

(a) the description of the goods or services in respect of which the proceedings have been initiated;

(b) summary of the statement of facts on which the allegations are based; and

(c) the time limit allowed to the interested parties and other persons who may have information related to the proceedings for furnishing their reply.

(3)  The Director General of Anti-profiteering may also issue notices to such other persons as deemed fit for a fair enquiry into the matter.

(4)  The Director General of Anti-profiteering shall make available the evidence presented to it by one interested party to the other interested parties, participating in the proceedings.

(5)  The Director General of Anti-profiteering shall complete the investigation within a period of three months of the receipt of the reference from the Standing Committee or within such extended period not exceeding a further period of three months for reasons to be recorded in writing [as may be allowed by the Authority and, upon completion of the investigation, furnish to the Authority, a report of its findings along with the relevant records.

(iii)         The procedure followed in the decision making process, including channels of supervision and accountability  

  1. Anti-profiteering provisions contained in Section 171 of the Central Goods and Services Tax Act, 2017 read with Rules 122 to 137 of the Central Goods and Services Tax Rules, 2017 get applied if the benefit of reduction in rate of tax on any supply of goods or services or the benefit of input tax credit is not passed on to the recipient by way of commensurate reduction in price.
  2. An application to invoke anti-profiteering provisions can be made by an interested party or a Commissioner or any other person.
  3. The administrative framework comprises the National Anti-profiteering Authority (NAA), the Standing Committee on Anti-profiteering and 31 State Screening Committees. The anti-profiteering investigation is entrusted to the Directorate General of Anti-profiteering (DGAP), CBIC.
  4. The Director General of Anti-profiteering initiates the investigation on such cases and collects the evidence necessary to determine the amount of profiteering made by the supplier. Before initiation of investigation, a notice is issued to the interested parties. The interested parties include:
  1. The supplier of goods/services
  2. Recipient of goods/services
  3. Any other person alleging under sub-rule (1) of Rule 128 under Central Goods and Services Tax Rules, 2017  that a registered person has not passed on the benefit of reduction in rate of tax on the supply of goods or services.

(iv)         The norms set by it for the discharge of its functions:

The norms for the discharge of the function of Anti-profiteering investigations are contained in Chapter XV of the Central Goods and Services Tax Rules, 2017.

(v)          Rules, regulations, instructions, manuals & records held by it or under its control for being used by the employees for discharging its functions:

The following are the rules, regulations, instructions primarily used by the Officers of this Directorate for discharging their assigned functions:

  1. Section 171 of Central Goods and Services Tax Act, 2017
  2. Rule 122 to Rule 137 of Central Goods and Services Tax Rules, 2017
  3. GST Manual, 2017
  4. GST Rates of Goods and Services
  5. Central Excise Act, 1944
  6. Central Excise Tariff Act,1985
  7. Finance Act, 1994

(vi)         A statement of the categories of documents that are held by it or under its control 

  1. The following documents related to Anti-profiteering investigations:
    1. Minutes of the meeting of Standing Committee/State Screening Committees
    2. Documents/complaints forwarded by the Standing Committee/State Screening Committees
    3. Notice of Initiation of investigation to the interested parties
    4. Findings and reports of the Director General of Anti-profiteering
    5. Confidential proprietary documents submitted by the interested parties
    6. Non-confidential proprietary documents which can be made available to all interested parties
  2. Service particulars of officers / staff and establishment records

(vii)        The particulars of any arrangement that exists for consultation with, or representation by the members of the public in relation to the formulation of its policy or implementation thereof 

Not applicable. 

(viii)      A statement of the Boards, Councils, Committees and other bodies consisting of two or more persons constituted as its part or for the purpose of its advise, and as to whether meetings of those Boards, Councils, Committees and other bodies are open to the public, or the Minutes of such meetings are accessible for public 

Not applicable.

(ix)         Directory of its offices and employees

Click here to view the directory of the employees of DGAP.

(x)          Monthly remuneration received by each of its officers and employees, including the system of compensation as provided in its regulations 

Click here to view the Monthly remuneration received by the employees of DGAP.

(xi)         Budget allocated to each of its agency, indicating the particulars of all plans, proposed expenditures and reports on disbursements made

 Click here to view the Budget allocated to DGAP.

(xii)        The manner of execution of subsidy programs, including the amounts allocated and the details of beneficiaries of such programs 

Not applicable. 

(xiii)      Particulars of recipients of concessions, permits or authorizations granted by it   

Not applicable.

(xiv)      Details in respect of the information, available to or held by it reduced in an electronic form

            None.

(xv)        The particulars of facilities available to citizens for obtaining information, including the working hours of a library or reading room, if maintained for public use

The Library of the Directorate is meant for use by the Central Government employees and is not open for general public.

(xvi)     Names, designations and other particulars of the Public Information Officers

  1. Name of the officers designated as Central Public Information Officer (CPIO):
  2. Mr. Manoranjan Singh, Assistant Commissioner

  3. Name of the officer designated as Appellate Authority: 
  4. Mr. Anwar Ali T.P., Additional Commissioner

  5. Name of the officer designated as Transparency Officer:
  6. Mr. Anwar Ali T.P, Additional Commissioner

  7. Name of the officer designated as Nodal Officer:
  8. Mr. Manoranjan Singh, Assistant Commissioner

Contact Details:

  • Telephone: 23741544, 23741545
  • Address:

2nd Floor, Bhai Vir Singh Sahitya Sadan

Bhai Vir Singh Marg

Gole Market

New Delhi-110001

  • E-mail:  dgap.cbic@gov.in

(xvi)      Such other information as may be prescribed

None.