TMI Blogmonetary limit for issuance of SCNX X X X Extracts X X X X X X X X Extracts X X X X ..... As per Circular no 31/05/2018-GST , The monetary limit for issuance of SCN by the Superintendent of Central Tax is as follows:- Monetary limit of the amount of central tax (including cess) not paid or short paid or erroneously refunded or input tax credit of central tax wrongly availed or utilized for issuance of show cause notices and passing of orders under sections 73 and 74 of CGST ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Act is - Not exceeding Rupees 10 lakhs Monetary limit of the amount of integrated tax (including cess) not paid or short paid or erroneously refunded or input tax credit of integrated tax wrongly availed or utilized for issuance of show cause notices and passing of orders under sections 73 and 74 of CGST Act made applicable to matters in relation to integrated tax vide section 20 o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f the IGST Act - Not exceeding Rupees 20 lakhs Monetary limit of the amount of central tax and integrated tax (including cess) not paid or short paid or erroneously refunded or input tax credit of central tax and integrated tax wrongly availed or utilized for issuance of show cause notices and passing of orders under sections 73 and 74 of CGST Act made applicable to integrated tax v ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ide section 20 of the IGST Act - Not exceeding Rupees 20 lakhs. In Circular no 31/05/2018-GST , No limit is mentioned for SGST The query is as follows:- 1. If in an issue related to demand of central tax (CGST) amounting to Rs. 8 lacs and integrated tax (IGST) amounting to Rs.8 lacs and SGST amounting to Rs.8 lacs who is the proper office to issue SCN. 2. If in an issue rela ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ted to demand of central tax (CGST) amounting to Rs. 0 lacs and integrated tax (IGST) amounting to Rs.0 lacs and SGST amounting to Rs.8 lacs who is the proper office to issue SCN. Love to hear from you. Thank you - Reply By Amit Agrawal - The Reply = Given answers below are from point of officers of CGST: 1. If in an issue related to demand of central tax (CGST) amounting to Rs. 8 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lacs and integrated tax (IGST) amounting to Rs.8 lacs and SGST amounting to Rs.8 lacs who is the proper office to issue SCN. Answer: The Superintendent of Central Tax his superior officer/s (in light of sub-section (2) of section 5 of the CGST Act ) 2. If in an issue related to demand of central tax (CGST) amounting to Rs. 0 lacs and integrated tax (IGST) amounting to Rs.0 lacs ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and SGST amounting to Rs.8 lacs who is the proper office to issue SCN. Answer: Subject to notifications (if any) issued under Section 6 (1) of jurisdictional state GST law, proper officer/s as notified under CGST. These are ex facie views of mine, the same should not be construed as professional advice / suggestion. - Reply By Padmanathan Kollengode - The Reply = The answer will ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... depend upon which administrative jurisdiction the Tax Payer falls within. If it is Centre, then in Query 1 and 2, Superintendent can issue SCN in my opinion due to cross-empowerment. If the Tax Payer falls within State Jurisdiction, then one need to see the particular Notification/circulars issued by State. - Reply By KASTURI SETHI - The Reply = I support the views of both experts and also read ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Section 6(2) of CGST Act, 2017 . - monetary limit for issuance of SCN - Query Started By: - Affirmservicesconsultancy Privatelimited Dated:- 3-6-2023 Goods and Services Tax - GST - Got 3 Replies - GST - Discussion Forum - Knowledge Sharing, reply post by an expert, personal opinion Tax Management India - taxmanagementindia - taxmanagement - taxmanagementindia.com - TMI - TaxTMI - TMITax ..... X X X X Extracts X X X X X X X X Extracts X X X X
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