Important current-status answer: As of 17 October 2026, do not assume that a new complaint against a builder can be opened through the former anti-profiteering system. The GST Council recorded that the authority would stop accepting new written requests for anti-profiteering examination from 1 April 2025. The GSTAT Principal Bench still lists anti-profiteering hearings and orders, including builder matters, but those are continuing or legacy proceedings. If your facts arose after the sunset, verify intake status and obtain case-specific legal advice before relying on the historical filing route.
For a qualifying older dispute, the case must connect a particular GST-rate reduction or input-tax-credit (ITC) benefit to the price you paid, identify the amount allegedly retained by the builder, and support the calculation with invoices and other documents. The historical route used a prescribed application, screening committees, investigation by the Directorate General of Anti-Profiteering and adjudication by the authority.
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What the anti-profiteering rule covered
Section 171 of the Central Goods and Services Tax Act required a supplier to pass on two kinds of benefit: a reduction in the GST rate, or the benefit of additional input tax credit. Passing on the benefit generally meant a commensurate reduction in the price charged to the recipient. For a flat buyer, that did not mean that every increase in a builder’s demand automatically became profiteering. You had to tie the alleged shortfall to a defined tax or ITC change and show how the builder’s consideration and invoices should have changed.
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What counts as a builder supply
The relevant supply may be construction of a residential unit, an under-construction apartment, or another service supplied by the developer. Your agreement, demand schedule and tax invoices should make clear what the builder supplied, when the consideration became payable, and which GST treatment was applied. A materially different supply or project could require a separate historical application; Karnataka’s official FAQ, for example, stated that APAF-01 related to a single good or service.
Check whether your matter is a legacy case
The former intake route is relevant only if the written request was submitted before the sunset of new requests. A dispute that merely concerns an old invoice is not necessarily a timely legacy filing: the date on which the written request was made matters. Keep proof of submission, email transmission, postal delivery or a complaint ID if you used the online facility.
Current GSTAT listings demonstrate that older anti-profiteering matters can still be heard and decided. They do not establish that a new buyer can start an examination in 2026. Before sending documents, confirm whether the relevant office will accept a new request and whether your issue is already part of an existing proceeding.
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Test the substance of a historical builder claim
1. Identify the specific GST or ITC change
Record the rate, notification or tax treatment before and after the change, the effective dates, and the invoices to which each treatment applied. If the allegation concerns ITC rather than a rate cut, explain why the builder’s eligible credit changed and how that change should have reduced the price passed to buyers. A statement such as “GST went down, so my flat should have been cheaper” is not a complete allegation.
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2. Connect the change to your consideration
Show the contractual base price, the GST component, the amounts demanded and the amounts actually paid. Builders may issue demands in stages, revise specifications or apply different tax treatments to land, construction and other components. Your calculation should identify the line items affected rather than applying a percentage to the entire apartment price without explanation.
3. Quantify the alleged shortfall
Set out, in a transparent schedule, the base price before the change, the tax or ITC benefit expected, the reduction actually given and the balance you say was not passed through. Use invoice numbers and payment dates. If the builder issued a credit note, revised price circular or other adjustment, include it and deduct the amount already passed on. A reviewer should be able to reproduce your arithmetic from the documents.
Build the evidence file before filing
Scan documents clearly and label them so that each figure in your calculation can be checked. The core file for a builder claim should contain:
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- the builder-buyer agreement and every addendum referring to GST, ITC, taxes, escalation or price adjustments;
- demand letters, tax invoices, receipts, the ledger and the complete payment schedule;
- the project and flat number, construction and possession dates, and the builder’s GST registration details if available;
- the applicable tax rates before and after the claimed change, together with the builder’s calculation, circular or notice;
- a calculation showing the expected benefit, any amount passed through and the alleged balance;
- emails, notices, meeting minutes or replies in which you asked for the benefit and the builder refused, ignored or inadequately answered the request; and
- your identity, postal address, telephone number, email address and copies of earlier correspondence.
Preserve the original files and keep a chronological index. If several purchasers are affected, distinguish your own invoices and payments from information supplied by other buyers. A group allegation does not remove the need to prove the amount relating to your supply.
Prepare the calculation a reviewer can audit
Use a separate row for each demand or invoice. A useful schedule has these columns:
| Item | What to record |
|---|---|
| Transaction reference | Invoice or demand number, date and unit |
| Pre-change position | Base consideration, GST rate and GST amount |
| Post-change position | Revised rate or ITC circumstance and the effective date |
| Benefit expected | The tax or credit benefit attributable to that invoice or period |
| Benefit passed on | Price reduction, credit note, refund or other adjustment actually shown |
| Balance alleged | Expected benefit minus the amount documented as passed through |
Do not mix a rate reduction with an unrelated construction-cost increase or contractual escalation. Explain separately why a builder’s stated adjustment does or does not offset the statutory benefit. If a figure depends on an assumption, identify the assumption and provide the supporting document rather than presenting it as an established fact.
Historical online filing procedure
The following steps describe the former National Anti-Profiteering Authority process and should be treated as historical instructions for a timely legacy request, not as a promise that the portal will accept a new 2026 filing.
- Create an account. Open the official NAA complaint facility, register with your email address and complete email verification.
- Log in and select the complaint form. Enter the applicant’s identity and contact details exactly as shown on your identification and correspondence.
- Identify the supplier. Give the builder’s legal name, project, address and GST registration details if known. Identify the apartment, unit and service involved.
- Describe the tax event. State the GST-rate reduction or ITC change, its relevant dates, the prices before and after the change, and the invoice or demand numbers affected.
- Explain the alleged shortfall. Upload or enter the calculation showing the benefit expected, what was passed through and what remains, with a short explanation of each assumption.
- Attach prima facie evidence. The historical online guide listed JPG, PNG, DOC and PDF uploads and a 3 MB limit. The page text contained a typographical error for one image format; rely on the formats and size accepted by the portal itself if the legacy facility is available.
- Review and submit. Check names, dates, invoice numbers and arithmetic before submitting. Save the confirmation screen and every uploaded file.
- Retain the complaint ID. The guide stated that a complaint ID would be issued for future tracking. Record it securely and use the portal’s “Track-complaint” function when available.
Other historical submission channels
National matters by email or post
National-level matters were historically sent by email to the Standing Committee at [email protected] or by post using the addresses listed in the official NAA FAQ. Use the national channel only when the facts and supplier’s operations justify that scope. Attach a concise application, the calculation and an indexed evidence bundle, and keep the sent email, delivery proof and a complete copy of what you submitted.
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State-level screening
Local matters historically went to the relevant State Screening Committee email or postal address. State screening was suited to a builder and project situated within one state. Check the applicable state instructions and retain proof of delivery. A state submission did not eliminate the need to identify the supplier, the service and the specific tax or ITC benefit.
Which historical route fits?
| Route | When it applied | Scope | Evidence and tracking | 2026 significance |
|---|---|---|---|---|
| Online NAA facility | Written request submitted before the intake sunset | National facility for the prescribed complaint | Required registration, document uploads and retention of a complaint ID | Use only to check or support a legacy matter if the facility permits; acceptance of a new request is not established |
| Standing Committee email or post | Historical national-level request made before the sunset | National matters | Complete evidence bundle and proof of transmission; a portal tracking number was not inherent | Relevant to an already submitted or continuing case, not a guaranteed new intake |
| State Screening Committee | Historical local or state-level request made before the sunset | Supplier and project within the relevant state | Application, prima facie evidence and delivery proof; tracking practice varied | May explain a legacy file’s origin; verify present handling status |
| GSTAT proceeding | An existing matter has reached continuing adjudication or appeal | Case-specific | Use the case number and orders shown on the GSTAT Principal Bench portal | Listings show legacy work, not an automatic route for starting a new complaint |
What happened after a historical complaint
Screening
State Screening Committees handled local matters and the national Standing Committee handled national matters. Their role was to examine whether the application showed a prima facie issue. Filing an application did not establish that profiteering occurred.
Investigation
Where screening found a prima facie case, the Directorate General of Anti-Profiteering investigated the builder’s pricing, tax treatment, credits, invoices and pass-through calculations. The investigator could need project-wide information, so a buyer’s individual schedule should be consistent with the builder’s records.
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The anti-profiteering authority considered the investigation and evidence before making a determination. Continuing matters now appear in the GSTAT Principal Bench’s anti-profiteering listings. The procedural stage, applicable law and order in your specific case control what happens next.
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Possible monetary outcome in a successful legacy case
The National Anti-Profiteering Authority FAQ stated that, under Rule 127 of the CGST Rules 2018, the authority could compel a defaulter to return an amount equivalent to the benefit not passed on, with interest at 18% from the date the higher amount was collected until the date it was returned. This is a historical statutory remedy described by the FAQ, not a guaranteed refund for every complaint. The amount and interest depend on findings, identified recipients and the applicable law.
If an eligible recipient could not be identified or did not claim the amount, the FAQ said recovered money could be deposited in the Consumer Welfare Fund. That possibility matters in a project-wide case: proving a general issue does not by itself guarantee that every buyer will receive an individual payment.
If your dispute arose after the sunset
Do not file the historical form on the assumption that it creates a current anti-profiteering case. First ask the relevant office whether it is accepting the request and whether your facts belong to an existing proceeding. Keep your agreement, invoices, calculation and written demands ready while you obtain advice.
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Quick Recap
Common errors that weaken a builder complaint
- Ignoring the filing date: an old tax event is not the same as a request submitted during the historical intake period.
- Alleging a price increase without identifying a benefit: section 171 concerns a specified GST-rate or ITC benefit and its commensurate pass-through.
- Applying the percentage to the wrong base: separate land, construction, tax and other components where the invoices do so.
- Submitting an unexplained spreadsheet: tie every row to an invoice, demand, payment or credit note.
- Leaving out builder responses: include your requests and the developer’s replies, including a refusal or failure to respond.
- Combining unrelated supplies: identify the single good or service covered by the historical application; materially different supplies may need separate treatment.
- Losing submission proof: save the complaint ID, confirmation page, sent email, postal receipt and final evidence bundle.
- Assuming filing equals recovery: screening, investigation and adjudication are separate stages and can end without an order for your claimed amount.
A practical submission checklist
- Confirm when you submitted, or intend to submit, the written request and whether the matter is already pending.
- Identify the builder, project, unit, service and GST registration details.
- Mark the exact GST-rate or ITC change and its effective date.
- Collect the agreement, addenda, invoices, demands, receipts, ledger and payment schedule.
- Prepare an invoice-level calculation of expected benefit, pass-through and alleged balance.
- Attach correspondence showing that you sought the adjustment from the builder.
- Index and label files; check the historical 3 MB upload limit and accepted formats if using the online facility.
- Submit through the verified route, retain proof and record the complaint ID or case number.
- For a post-sunset dispute, pause before filing and obtain advice on consumer, RERA or civil options that fit the agreement and facts.
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