Monetary limit for issuance of SCN / adjudication of demand related to SGSTby Superintendent

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....onetary limit for issuance of SCN / adjudication of demand related to SGSTby Superintendent<br> Query (Issue) Started By: - SRINIVAS KHODE Dated:- 6-2-2025 Last Reply Date:- 1-4-2025 Goods and Service....

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....s Tax - GST<br>Got 1 Reply<br>GST<br>Circular 31/05/2018 dated 09.02.2018 prescribes the monetary limit to issue SCN by Superintendent of Central Tax at CGST including Cess of Rs. 10 Lakh. However, th....

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....e circular does not specify the monetary limit in respect of demand of SGST by CGST Officers. In view of this, what is the monetary limit for issuance of SCN of SGST demand by a Central Tax Superinten....

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....dent? Can a Superintendent of Central Tax issue SCN for demand of SGST exceeding Rs. 10 Lakh? Reply By Asha Latha: The Reply: The monetary limit for both CGST and SGST is Rs. 10 lakhs, respectively.....

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.... Consequently, the Superintendent of Central Tax cannot issue a show cause notice (SCN) for SGST demands exceeding this limit. This position is based on Circular CCT's Ref No. A(1)/121/2019, dated 04....

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....-11-2019, issued by the Telangana Commercial Tax Department. The circular deemed the adoption of certain CBIC circulars issued in 2017, 2018, and 2019, under the powers conferred by Section 168 of the....

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.... Telangana GST Act, 2017. As a result, the directions or instructions contained in CBIC circulars apply to the Telangana Commercial Taxes Department unless the Commissioner of State Tax, Telangana, i....

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....ssues a separate circular on the same subject.<br> Discussion Forum - Knowledge Sharing ....