Ans: The CGST Act, SGST Acts & the CGST/ SGST Rules framed thereunder provide for the following complaint redressal mechanism.
1. The aggrieved persons may file an application, in the prescribed format, before the Standing Committee on Anti-profiteering or beforethe State Level Screening Committee. (If the issue involved is of local nature).
2. The State Level Screening Committee constituted in every State/UT with legislature examines it & forwards it to the Standing Committee constituted at the national level, if a primafacie case of profiteering is made out against the registered person.
3. Thereafter, the Standing Committee shall refer the matter to the Director General of Anti-Profiteering (erstwhile DG,Safeguards)for a detailed investigation, if prima facie evidence of profiteering exists.
4. The DG, Anti-Profiteering shall conduct the investigation and submit its report to the National Anti-Profiteering Authority (NAA)constituted by the Central Government under section 171 (2) of the CGST Act,2017 for taking appropriate action, as mentioned in the Answer to Q6 above.