Pecuniary Limit for the issuance of show cause notices and passing of orders - instructions issued

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..... ub: Pecuniary Limit for the issuance of show cause notices and passing of orders - instructions issued - Reg. Ref: Government order No. G.O. (Ms) No.55/2022/Taxes, dated 02-08-2022. 1. In order to streamline the procedures with respect to adjudication under the Kerala State/Central Goods and Services Tax Act, 2017, and the Integrated Goods and Services Act, 2017, the following instructions are i .....

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..... ate Tax Officer Upto rupees Fifty Lakhs 3 Deputy Commissioner of State Tax Upto rupees Five Crores 4 Joint Commissioner of State Tax No limit Note-For the purpose of calculation of the amount of monetary limit, the penalty or interest need not be reckoned. TABLE-2 Pecuniary limits in respect of adjudication u/s 74 of the KSGST Act, 2017 CGST Act, 2017, and IGST Act, 2017. Sl. No. Offi .....

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..... alue shall adjudicate the other notices also. 4. The officers of Intelligence and Enforcement, and Audit verticals shall exercise the powers only to issue show cause notices, or for closure of proceedings under Sections 73(5) or 74(5) before issuance of notice. 5. This circular shall come into force on the 10th day of January, 2023 Sd/- COMMISSIONER
Circular, Trade Notice, Public Notice, I .....

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