GST
Which officer can issue a notice for my amount
Updated . Every paid answer is checked by a CA. Free AI answers are labelled until a CA verifies them.
Facts
For central tax officers, Circular 31/05/2018-GST sets monetary limits for issuing show cause notices: Superintendents up to ₹10 lakh, Deputy or Assistant Commissioners above ₹10 lakh up to ₹1 crore, and Additional or Joint Commissioners above ₹1 crore, for CGST amounts. States have their own orders.
Provisions and law
- Circular 31/05/2018-GSTMonetary limits of central tax officers for issuing show cause notices
- Sec 73, CGST Act 2017Demand for tax short paid without fraud, for periods up to FY 2023-24
Analysis
The limits work on the CGST amount, with IGST counted in a set way. A notice by an officer above his limit can be challenged on jurisdiction. Check the state order for state officers before raising the point.
Conclusion
- Find the officer's designation and the amount
- Compare with the circular or state order
- Raise jurisdiction in DRC-06 if the limit is exceeded
- Reply on merits as well
A Savvy can do this for you
Show cause notice under Sec 73, 74 or 74A and DRC-06 reply
Quote
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