Just a moment...

⚠✕
❮ Top
☎ Help
AI Drafter ✕

Generate professional replies to Show Cause Notices, assessment orders, audit objections, and other legal communications using TaxTMI's AI Drafter.

Step 1 – Issue Identification & Review

The AI analyses your query, notice, order, or uploaded documents and identifies the key issues involved.

• Review the issues identified by the AI
• Add, edit, remove, or refine issues as required


Step 2 – Draft Generation

Once you approve the issues, the AI performs issue-wise legal research and prepares a structured draft response.

• Relevant statutory provisions
• Judicial precedents and Supreme Court, High Court and other citations
• Issue-wise legal analysis
• Practical arguments and supporting content
• Professionally structured draft ready for further review.

Try Now →
☰
×

By creating an account you can:

Logo TaxTMI
>
Keyword Search :
AI Tools : New
Ask tax questions in natural language. Powered by AI trained on the TaxTMI legal database. Use AI Tools ➞
Call Us / Help / Feedback✕

Contact Us At :

✉ E-mail: [email protected]

✆ Call / WhatsApp at: +91 99117 96707

For more information, Check Contact Us

FAQs :

To know Frequently Asked Questions, Check FAQs

Most Asked Video Tutorials :

For more tutorials, Check Video Tutorials

Submit Feedback/Suggestion :

Email :
Please provide your email address so we can follow up on your feedback.
Category :
Description :
Min 15 characters0/2000
TMI Blog
Home / RSS
PrevPreviousNextNext

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

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....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....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....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....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....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....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....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.....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... 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....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....-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....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... 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....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

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

PrevPreviousNextNext