IGST Demand by State tax officers

[Nandakishore Komandur]

Dear sir,

One of my client received a order from state commercial tax officers demanding repayment of IGST input availed in excess of GSTR-2A in 2017-18.

Does the state government officials has jurisdiction for raising IGST demands?

[Sadanand Bulbule]

Dear Sir

In terms of Section 20 of the IGST Act, 2017, the State government officials have the jurisdiction to demand and recover IGST.

[Shilpi Jain]

You could defend the demand on the ground that GSTR-2A was not functioning at such time. Also have a look whether this demand is time barred or issued within time limit as it is a demand pertaining to year 2017-18

[DR.MARIAPPAN GOVINDARAJAN]

In my view State Tax Officers are having this power.

AI Summary

State Tax Officers Can Demand IGST Repayment Under Section 20; Consider Challenging Based on GSTR-2A Non-Functionality and Time-Bar. A client received a demand from state tax officers for repayment of excess IGST input claimed in 2017-18. The query raised concerns about the jurisdiction of state officials in demanding IGST. Responses indicated that state officials do have jurisdiction under Section 20 of the IGST Act, 2017. It was suggested to challenge the demand based on the non-functionality of GSTR-2A at the time and to verify whether the demand is time-barred, given it pertains to the 2017-18 period. The consensus was that state tax officers have the authority to make such demands.