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<h1>GST officers get new monetary limits under Section 74A for tax determination cases</h1> The Kerala State Goods and Services Tax Department issued instructions implementing Section 74A of the SGST Act, establishing pecuniary limits for proper officers regarding tax determination matters. The circular amends previous instructions by adding monetary thresholds for different officer levels: Deputy/Assistant Tax Officers handle cases up to two lakhs, Assistant Commissioners up to fifty lakhs, Deputy Commissioners up to five crores, and Joint Commissioners have no limit. These limits apply to aggregate amounts of unpaid, short-paid, erroneously refunded taxes, or wrongly availed input tax credits for issuing show cause notices and adjudication orders under Section 74A provisions.