The GST in India has a multi tier tax structure. In addition to this, rules the framed there under are much complicated for an average person. Therefore, it is possible that some entities might take advantage under the new regime. The Government has decided to invoke anti profiteering measures to crack down on those who may misuse the laws.
Thus, National Anti-profiteering authority is being made by the central government to check whether the ITC availed by any registered person or reduction in taxes have actually benefited the consumer or not. It is designed to know prices remain under check and business do not pocket all the gain from GST.