Circular no 31/05/2018-GST, provides monetary limit for issuance of SCN/ orders in GST.
The query is as follows:-
1. Can Deputy commissioner/ Assistant commissioner issue SCN / order levying Total Tax of Rs.10 cr (5cr CGST + 5 cr- SGST )
2. Can Joint commissioner issue SCN / order for Tax in dispute of Rs. 50 lakhs (25 lacs CGST & 25 lacs SGST) as lower limit for such officer is starting from <1cr.
Thanks in advance.
Clarification on GST Show Cause Notice limits: Deputy/Assistant Commissioner can't issue for Rs. 10 crore; Joint Commissioner can for Rs. 50 lakh. A discussion on a forum addresses the monetary limits for issuing Show Cause Notices (SCN) under GST. The queries involve whether a Deputy or Assistant Commissioner can issue an SCN for a total tax of Rs. 10 crore and if a Joint Commissioner can issue one for Rs. 50 lakh. The responses clarify that a Deputy or Assistant Commissioner cannot issue an SCN for Rs. 10 crore, while a Joint Commissioner can issue one for Rs. 50 lakh, as higher authorities can exercise powers of lower authorities, but not vice versa. (AI Summary)
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