The National Anti-Profiteering Authority (NAA) has been constituted under Section 171 of the Central Goods and Services Tax Act, 2017 to ensure that the reduction in rate of tax or the benefit of input tax credit is passed on to the recipient by way of commensurate reduction in prices. Further, the following steps have been taken by the NAA to ensure that customers get the full benefit of tax cuts:

1. Holding regular meetings with the Zonal Screening Committees and the Chief Commissioners of Central Tax to stress upon consumer awareness programmes;
2. Launching a helpline to resolve the queries of citizens regarding registration of complaints against profiteering.
3. Receiving complaints through email and NAA portal.
4. Working with consumer welfare organizations in order to facilitate outreach activities.

A number of complaints regarding companies not passing on the full benefits of tax cuts to consumers have been received by the National Anti-Profiteering Authority (NAA). The details are as follows:

Complaints received by the NAA in 2018

Month	Received on NAA PORLAT	Received by e-mail	Received by post	Total
	N
April	9	0	1	10
May	7	0	1	8
June	4	2	2	8
July	62	3	2	67
August	64	6	4	74
September	64	0	1	65
October	43	44	6	93
November	16	18	1	35

This was stated by Shri Shiv Pratap Shukla, Minister of State for Finance in written reply to a question in Rajya Sabha today.