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

IGST jurisdiction: State tax officers may demand and recover IGST; assess time-bar and GSTR-2A availability defenses. State tax officers may issue demands to recover IGST input credits, as jurisdiction over IGST recovery is exercisable by state authorities. Key defenses are that GSTR-2A was not functioning or available at the relevant time and that the demand may be time barred under limitation rules for the assessment period; these procedural and limitation challenges should be examined when responding to such demands.