https://www.taxtmi.com/manuals?id=7634 Show-cause notices for GST demands must set out case details, applicable legal provisions, and specific amounts of tax, interest and penalty, with each tax component itemised and shown in figures and words. The Summary in FORM GST DRC-01 is to be served electronically and the SCN should include introduction, legal framework, factual narrative, limitation discussion, computation of dues, statement of charges, and an annexure of relied-upon documents. If duty or duty with interest is already paid, the SCN must first demand duty and seek reasons before appropriating paid amounts and proposing penalties. en-us Tue, 25 Feb 2025 14:57:00 +0530 Mon, 03 Mar 2025 16:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=7634 Show-cause notices for GST demands must set out case details, applicable legal provisions, and specific amounts of tax, interest and penalty, with each tax component itemised and shown in figures and words. The Summary in FORM GST DRC-01 is to be served electronically and the SCN should include introduction, legal framework, factual narrative, limitation discussion, computation of dues, statement of charges, and an annexure of relied-upon documents. If duty or duty with interest is already paid, the SCN must first demand duty and seek reasons before appropriating paid amounts and proposing penalties. Manuals GST Tue, 25 Feb 2025 14:57:00 +0530 https://www.taxtmi.com/manuals?id=7634