TaxTMI 
TaxTMI 
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?
IGST Demand by State tax officers
07 Apr 2024 
3 Replies 
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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. (AI Summary)
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. (AI Summary)