Clarification on the processing of scrutiny notices issued under section 61 of the Act - instructions - issued

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..... 07-2024 Circular No. 13/2024 - Kerala SGST Subject: Clarification on the processing of scrutiny notices issued under section 61 of the Act - instructions - issued- reg. Representations have been received from the field formations seeking clarification on different issues related to the scrutiny of returns and their further processing. In order to clarify the issue and to ensure uniformity in the i .....

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..... icers/Assistant State Tax Officers after restructuring. In this regard, vide circular No.05/2023 dated 08.01.2023 it has already been clarified that the functions in respect of sub-sections (1) and (3) of Section 61 of the Act, are vested with the proper officers in the cadre of Deputy State Tax Officers/Assistant State Tax Officers and above. Currently the scrutiny functions are being dealt by th .....

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..... tice (SCN) under section 73 or 74, in case the payment of tax has been made after the receipt of intimation? In case any amount remains unpaid by the taxpayer even after, receipt of the scrutiny notice/intimation, then the DSTOs/ASTOs are required to proceed with section 73 or section 74 of the KSGST Act. The quantum of tax to be demanded in the show cause notices in cases of part payment of amoun .....

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