Clarification on the processing of scrutiny notices issued under section 61 of the Act - instructions - issued

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....471-2785276 No. SGST/3602/2024-PLC6 Date:19-07-2024 Circular No. 13/2024 - Kerala SGST Subject: Clarification on the processing of scrutiny notices issued under section 61 of the Act - instructions - issued- reg. Representations have been received from the field formations seeking clarification on different issues related to the scrutiny of returns and their further processing. I....

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....tructuring of the Department and subsequently transferred to Deputy State Tax Officers/Assistant State Tax Officers after restructuring. In this regard, vide circular No.05/2023 dated 08.01.2023 it has already been clarified that the functions in respect of sub-sections (1) and (3) of Section 61 of the Act, are vested with the proper officers in the cadre of Deputy State Tax Officers/Assistant ....

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....gher authorities depending upon the pecuniary limit. 2 Who will issue the Show Cause Notice (SCN) under section 73 or 74, in case the payment of tax has been made after the receipt of intimation? In case any amount remains unpaid by the taxpayer even after, receipt of the scrutiny notice/intimation, then the DSTOs/ASTOs are required to proceed with section 73 or section 74 of the KSGST Ac....