Who was appointed as the first Chairman of the National Anti-Profiteering Authority (NAPA) constituted under the Goods and Services Tax (GST) framework in India?

Introduction / Context:
With the introduction of the Goods and Services Tax (GST) in India, the government created the National Anti-Profiteering Authority, often abbreviated as NAPA or NAAP, to ensure that businesses pass on the benefits of tax rate cuts or input tax credit to consumers. This authority has the power to examine undue profiteering and order corrective measures. General knowledge and commerce related exams often ask who was appointed as the first Chairman of this authority, since it marks an important institution in the GST regime.

Given Data / Assumptions:
- The question concerns the National Anti-Profiteering Authority created under GST.
- It asks specifically for the first Chairman of this authority.
- Options include BN Sharma, Ansul Gupta, Shravan Choudhary and NK Sharma.
- Standard GST and current affairs information is assumed.

Concept / Approach:
The National Anti-Profiteering Authority was set up to deal with complaints that businesses were not passing on GST related benefits to consumers. The government appointed senior civil servant B N Sharma, a former bureaucrat associated with indirect tax administration, as the first Chairman of this authority. His name appears in many GST related news articles and exam notes as the inaugural head of the National Anti-Profiteering Authority, making this a straightforward recall question for students who have followed GST developments.

Step-by-Step Solution:
Step 1: Recall the creation of the National Anti-Profiteering Authority to monitor profiteering under GST.
Step 2: Remember that a senior officer from the Indian Administrative Service, B N Sharma, was chosen to lead the authority as its first Chairman.
Step 3: Look at the options and identify the exact name “BN Sharma.”
Step 4: Eliminate the other names, which do not match common current affairs references for the first Chairman of this authority.
Step 5: Select “BN Sharma” as the correct answer.

Verification / Alternative check:
While revising GST related current affairs, many exam oriented books present a summary list of important positions such as Chairperson of the GST Council (the Union Finance Minister) and Chairman of NAPA. In those lists, B N Sharma is clearly mentioned as the first Chairman of the National Anti-Profiteering Authority. Recalling this list or any news article that introduced the authority will quickly confirm his name as the correct choice.

Why Other Options Are Wrong:
- Ansul Gupta: Not known in standard GST current affairs as the Chairman of the National Anti-Profiteering Authority, so this option is incorrect.
- Shravan Choudhary: Also not associated with the post of first Chairman of NAPA in official announcements or exam references.
- NK Sharma: The similarity of the surname to B N Sharma may confuse some candidates, but N K Sharma is not the name cited in news reports for this particular appointment.

Common Pitfalls:
Because more than one option includes the surname Sharma, there is a risk that candidates will confuse the initials and select the wrong person. Another mistake is to guess based solely on how official a name sounds. To avoid these pitfalls, learners should memorise complete names with initials as they appear in exam capsules, for example “B N Sharma – first Chairman of National Anti-Profiteering Authority under GST.” Writing a short list of such appointments and revising it regularly before exams is a very effective strategy.

Final Answer:
The first Chairman of the National Anti-Profiteering Authority under GST was BN Sharma.