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

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....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, a new section, '74A. Determination of tax not paid or shor....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....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 corresponding provisions of IGST Act. 4. To assign the pecuniary limit....