SGSTD- Implementation of Section 74A of the SGST Act ­Pecuniary limit to the Proper Officers- instructions -issued

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[email protected] Ph: 04712785276 File No. SGST/1954/2025-PLC6 Date : 05-04-2025 Circular No. 10/2025-Kerala SGST Sub:- SGSTD- Implementation of Section 74A of the SGST Act ­Pecuniary limit to the Proper Officers- instructions -issued- reg. Ref : Circular No. 06/2023 dated 08.01.2023 of the Commissioner of State Taxes, Kerala 1. As per the Central Finance (No.2) Act 2024....

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....tions were issued to the field formations by fixing pecuniary limit for the issuance of notices and for issuance of adjudication orders under sections 73 and 74 of the KSGST Act, CGST Act and corresponding provision of IGST Act. 3. It is now proposed to prescribe similar pecuniary limits for the issuance of notices and adjudication orders under section 74A of the KSGST Act, CGST Act and corresp....

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....and IGST Act, 2017 1. Deputy State Tax Officer/ Assistant Tax Officer Up to rupees two lakhs 2. Assistant Commissioner of State Tax/ State Tax Officer Up to rupees fifty Lakhs 3. Deputy Commissioner of State Tax Up to rupees Five Crores 4. Joint Commissioner of State Tax . No limit Note:- For the purpose o....