monetary limit for issuance of SCN in GST, Goods and Services Tax - GST

[Jinal Soni]

Circular no 31/05/2018-GST, provides monetary limit for issuance of SCN/ orders in GST.

The query is as follows:-

1. Can Deputy commissioner/ Assistant commissioner issue SCN / order levying Total Tax of Rs.10 cr (5cr CGST + 5 cr- SGST )

2. Can Joint commissioner issue SCN / order for Tax in dispute of Rs. 50 lakhs (25 lacs CGST & 25 lacs SGST) as lower limit for such officer is starting from <1cr.

Thanks in advance.

Posts / Replies

[KASTURI SETHI]

       Reply to query no.1  : NO

       Reply to query no.2  : YES. A   higher authority can use the power of lower authority but a  lower authority cannot use the power of higher authority. 

[Sadanand Bulbule]

Dear Sir

A  short and sweet answer.