TaxTMI 
TaxTMI 
TaxTMI 
Dear Experts,
I want to know if CGST amount is Rs. 15 lakh and igst amount is Rs. 5 lakh. Who will issue Show cause notice in this case?
Adjudication Limitation
Himanshu Patwal
Guidance Sought on Show Cause Notice Issuance for Rs. 20 Lakh GST; Refer Circular 31/05/2018, Paragraph 5. A query was raised regarding the issuance of a show cause notice when the Central Goods and Services Tax (CGST) amount is Rs. 15 lakh and the Integrated Goods and Services Tax (IGST) amount is Rs. 5 lakh. An expert responded by advising to refer to paragraph 5 of Circular No. 31/05/2018-GST, dated February 9, 2018, as amended, for guidance on the matter. (AI Summary)