Monetary limit for issuance of SCN / adjudication of demand related to SGSTby Superintendent

[SRINIVAS KHODE]

Circular 31/05/2018 dated 09.02.2018 prescribes the monetary limit to issue SCN by Superintendent of Central Tax at CGST including Cess of Rs. 10 Lakh. However, the circular does not specify the monetary limit in respect of demand of SGST by CGST Officers. In view of this, what is the monetary limit for issuance of SCN of SGST demand by a Central Tax Superintendent? Can a Superintendent of Central Tax issue SCN for demand of SGST exceeding Rs. 10 Lakh?

AI Summary

Superintendents Limited to Rs. 10 Lakh for Both CGST and SGST Show Cause Notices Under Section 168 The circular from February 9, 2018 establishes a Rs. 10 lakh monetary limit for Central Tax Superintendents to issue Show Cause Notices (SCNs) for CGST demands. For SGST demands, the same Rs. 10 lakh limit applies separately, as confirmed by Telangana Commercial Tax Department Circular dated November 4, 2019. This circular adopted relevant CBIC circulars under Section 168 of the Telangana GST Act. Therefore, Central Tax Superintendents cannot issue SCNs for SGST demands exceeding Rs. 10 lakh unless the State Tax Commissioner issues contrary instructions.