Lucknow, Sept. 22 -- The authorities in Uttar Pradesh may face a major test as they gear up to ensure that the Goods and Services Tax (GST) rate cuts actually reach consumers as the new rates come into effect across the country from Monday.

While the Centre has simplified slabs and reduced tax on several items, enforcement at the state level may prove difficult as disputes are also expected between retailers and customers.

Across the country, FMCG majors have announced they will pass on the full benefit, and apparel and footwear prices under Rs.2,500 are already seeing adjustments, though often by trimming discounts rather than lowering sticker prices. GST authorities in some states have even launched undercover checks to verify complia...