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of <h1>New Guidelines for Penalty Calculations Under IGST Act 2017 for Sections 73(1) & 74(1) of KSGST Act 2017.</h1> Clarifications have been issued regarding the calculation of penalties under the Integrated Goods and Services Tax (IGST) Act, 2017, specifically for show cause notices issued under sections 73(1) and 74(1) of the Kerala State Goods and Services Tax (KSGST) Act, 2017, in conjunction with section 20 of the IGST Act, 2017. This guidance aims to standardize the penalty computation process for relevant cases, ensuring consistent application across similar instances under the specified sections of the GST framework.
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