Elaborate the functions of Anti-profiteering Authority under GST laws? Discuss the relevant provisions.

(a) The authority shall discharge the following functions, namely: (i) to determine whether the reduction in tax rate or the benefit of input tax credit has been passed on by the seller to the buyer (hereinafter collectively referred to as 'benefit') by reducing the prices (ii) to identify the taxpayer who has not passed on the benefit (iii) to order: (a) reduction in prices (b) return to the recipient, an amount equivalent to the amount not passed on by way of commensurate reduction in prices along with interest at the rate of 18% from the date of collection of the higher amount till the date of the return of such amount or recovery of the amount not returned, as the case may be. (c) If the eligible person does not claim return of the amount or is not identifiable, the amount must be deposited in the Consumer Welfare Fund; (d) imposition of penalty (e) cancellation of registration (iv) to furnish a performance report to the GST Council by the 10 th of the month succeeding each quarter [Rule 127 of the CGST Rules, 2017]