https://www.taxtmi.com/circulars?id=66050 SCNs must be issued only after proper inquiry confirms prima facie allegations, and must follow the prescribed GST format. Notices must clearly state facts and legal provisions, attach reasons and supporting documents, specify documents to be produced by the noticee, quantify any prima facie amount due while allowing for additional demand, and keep open the possibility of further evidence or anomalies. The SCN must state the authority issuing it with contact details, inform the noticee of the option for personal hearing, avoid sole reliance on portal dropdowns, and be disposed within statutory timelines. en-us Tue, 01 Feb 2022 00:00:00 +0530 Sat, 03 Dec 2022 16:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=66050 SCNs must be issued only after proper inquiry confirms prima facie allegations, and must follow the prescribed GST format. Notices must clearly state facts and legal provisions, attach reasons and supporting documents, specify documents to be produced by the noticee, quantify any prima facie amount due while allowing for additional demand, and keep open the possibility of further evidence or anomalies. The SCN must state the authority issuing it with contact details, inform the noticee of the option for personal hearing, avoid sole reliance on portal dropdowns, and be disposed within statutory timelines. Circulars GST - States Tue, 01 Feb 2022 00:00:00 +0530 https://www.taxtmi.com/circulars?id=66050