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    <title>Pecuniary Limit for the issuance of show cause notices and passing of orders - instructions issued</title>
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    <description>Pecuniary limits are prescribed by officer tier for issuance of show cause notices and adjudication orders concerning unpaid or wrongly availed input tax under the State, Central and Integrated GST laws, with penalty and interest excluded from the threshold calculation. The Joint Commissioner has no pecuniary limit. Multiple notices on the same issue for different periods are to be adjudicated by the authority handling the highest-value notice. Intelligence, Enforcement and Audit officers may only issue notices or close proceedings prior to notice issuance. The instructions commence in January 2023.</description>
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      <description>Pecuniary limits are prescribed by officer tier for issuance of show cause notices and adjudication orders concerning unpaid or wrongly availed input tax under the State, Central and Integrated GST laws, with penalty and interest excluded from the threshold calculation. The Joint Commissioner has no pecuniary limit. Multiple notices on the same issue for different periods are to be adjudicated by the authority handling the highest-value notice. Intelligence, Enforcement and Audit officers may only issue notices or close proceedings prior to notice issuance. The instructions commence in January 2023.</description>
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