Pecuniary Limit for the issuance of show cause notices and passing of orders - instructions issued

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....b: Pecuniary Limit for the issuance of show cause notices and passing of orders - instructions issued - Reg. Ref: Government order No. G.O. (Ms) No.55/2022/Taxes, dated 02-08-2022. 1. In order to streamline the procedures with respect to adjudication under the Kerala State/Central Goods and Services Tax Act, 2017, and the Integrated Goods and Services Act, 2017, the following instructions are is....

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....te Tax Officer Upto rupees Fifty Lakhs 3 Deputy Commissioner of State Tax Upto rupees Five Crores 4 Joint Commissioner of State Tax No limit Note-For the purpose of calculation of the amount of monetary limit, the penalty or interest need not be reckoned. TABLE-2 Pecuniary limits in respect of adjudication u/s 74 of the KSGST Act, 2017 CGST Act, 2017, and IGST Act, 2017. Sl. No. Offic....