Notice u/s 70 of CGST act and SGST Act.

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..... Notice u/s 70 of CGST act and SGST Act.
Query (Issue) Started By: - Kumar Kedia Dated:- 7-2-2019 Last Reply Date:- 9-2-2019 Goods and Services Tax - GST
Got 8 Replies
GST
Can two notices be issued simultaneously under section 70 of GST Act( Power to summon), one of which is issued under CGST act by Central Jurisdiction officer and the other one under SGST act by state jurisdictional o .....

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..... fficer? Reply By KASTURI SETHI: The Reply: Both Centre and State authorities have separate jurisdictions. If unit falls in the jurisdiction of State GST Authority. and Central GST Office has already started investigation, Central GST Office will complete the investigation and forward draft SCN to the State GST Authority for issuance and vice versa. In other words, there is no legal hurdle if St .....

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..... ate GST Officer detects evasion of GST by the unit falling in the jurisdiction of Central GST Office and vice versa. Reply By Kumar Kedia: The Reply: Thank you very much sir Reply By KASTURI SETHI: The Reply: Dear Sir,. If nature of offence is the same who has initiated the proceedings will complete the investigations and both cannot do it simultaneously. . . Reply By Kumar Kedia: The Repl .....

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..... y: Dear sir, May I know if any circular, instruction or section is there in relation to the same. Thanks Reply By DR.MARIAPPAN GOVINDARAJAN: The Reply: Section 70 is only to summon any person to given evidence or produce documents. Therefore both the Central and State Authorities may issue notice under section 70 of the Act. Reply By Pavan Mahulkar: The Reply: Goods and Services Tax - D.O .....

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..... . F. No. CBEC/20/43/01/2017-GST (Pt.) - Dated:- 5-10-2018 Reply By KASTURI SETHI: The Reply: Sh.Pavan Ji,. Pl.post complete D.O. letter. Thanks. Reply By KASTURI SETHI: The Reply: Dear Sh.Kumar Kedia Ji, .W.r.t. your query regarding circular, notification on the issue, my reply was based on discussion with GST officer but my friend was hesitant to share the letter of the department, it being i .....

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..... nternal correspondence of the department. Had he shared with me, I would not have posted that letter in this forum meant for public domain.
Discussion Forum - Knowledge Sharing .....

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