Applying para 2(g) of Instruction No. 01/2023-24-GST (Inv.) dt. 30-3-2024 in Audit matters

Referral to policy wing required where audit reveals competing GST interpretations to promote uniformity and reduce litigation.

When an audit discovers issues with competing statutory interpretations that have generated a prevalent trade practice and may result in proposed non-payment or short payment of tax, the zonal Principal Chief Commissioner must refer a self-contained note to the Board's policy wing (GST Policy/TRU) before concluding the investigation, making the reference as early as feasible and prior to the earliest due date for issuing a show cause notice, to promote uniformity and reduce litigation; this procedure applies to ongoing audits.