Indicative Guidelines for Issuance of Show Cause Notices (SCNs)

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....use Notices (SCNs) It has been brought to the notice 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,....

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....ing the pendency of the proceeding and should also be mentioned in the notice itself; (f)  Copies of the details giving 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....