Kerala GST Dept issued guidelines regarding the Issuance of Show cause Notices/Orders u/s 73&74

Kerala GST Dept issued guidelines regarding the Issuance of Show cause Notices/Orders u/s 73 & 74 - Numbering of Show Cause Notices/Order

The Kerala GST Department issued guidelines vide Circular No: 04/2024 dated March 30, 2024 regarding the Issuance of Show cause Notices/Orders under sections 73 & 74- Numbering of Show Cause Notices/Orders.

Show cause notices u/s 73 & 74 of the SGST Act are being issued by the Intelligence and Enforcement, Audit and Taxpayer Services verticals of the Department. Rule 142 (1)(a) of the Kerala GST Rules mandates serving of a summary of notice electronically in Form GST DRC-01 along with the notice issued under Section 73 or Section 74 of the State GST Act. The Notice mentioned above is being prepared manually by the proper officer and uploaded in the portal.

Source : keralataxes.gov.in