Evaluating the Impact of the Sunset Clause on Anti-Profiteering Enforcement under GST

The introduction of the sunset clause in India’s GST anti-profiteering provisions has raised critical questions about its impact on market behaviour, consumer rights, and regulatory effectiveness. This study evaluates how the clause affects the enforcement of anti-profiteering measures, explores the adequacy of alternative mechanisms post-sunset. It highlights the potential challenges in ensuring compliance and protecting consumer interests while reducing regulatory burdens. The article provides a balanced approach, including transitional frameworks and technology-driven monitoring, to address gaps and ensure equitable economic outcomes.