Directorate General of Anti-profiteering is mandated to conduct investigation to determine whether the benefit of reduction in the rate of tax or the benefit of input tax credit has been passed on to the recipient by way of commensurate reduction in prices.

The functions of the Directorate General of Anti-profiteering include the following:

(a)  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 Act, 2017 and the rules made thereunder.

(b) responsibility for coordinating anti-profiteering work with the National Anti-profiteering Authority, the Standing Committee and the State level Screening Committees.