Indicative Guidelines for Issuance of Show Cause Notices (SCNs)

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....tice of the Competent Authority that in several instances non-speaking & vague Show Cause Notices (SCNs) are being issued in violation of provisions of the GST Act and Rules made thereunder. In view of the above, it is important that proper diligence is made before issuance of SCNs by the Proper Officers. A SCN should comprise of the following, though there may be some variations from case to cas....

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....ng reasons for SCN should be attached with the SCN and Proper Officer should not depend only on the drop down menus on the GSTIN portal; (g) The prima facie amount due, if any needs to be quantified and should be manifestly specified in the notice itself. Possibility of raising additional demand should be kept and mentioned in notice itself; (h) It should be clearly mentioned that whether the ....