GST adjudication monetary limit

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This query is : Resolved

Himanshu Patwal (Querist)

24 February 2025 Sir, If CGST is Rs. 15 lakh and igst is rs.5 lakh, then who will issue the scn. As per circular CGST limit is 10 lakh and CGST and igst limit is 20 lakh for superintendent. I am confused ?

Aashok Kumar Sharma online

Aashok Kumar Sharma

(Expert)

12 August 2025 Given:
CGST liability = ₹15 lakh

IGST liability = ₹5 lakh

Total = ₹20 lakh

Authority and Limits:
As per CBDT/CBIC circulars and GST delegation of powers, the limits for issuing SCNs by Superintendent are:

CGST SCN limit: Up to ₹10 lakh

IGST SCN limit: Up to ₹10 lakh

Combined CGST + IGST SCN limit: Up to ₹20 lakh

Your Case:
CGST ₹15 lakh > ₹10 lakh (Superintendent limit exceeded for CGST)

IGST ₹5 lakh < ₹10 lakh (Within Superintendent limit for IGST)

Total CGST + IGST = ₹20 lakh (at the limit for combined authority)

Who should issue the SCN?
Since CGST liability is ₹15 lakh, which exceeds the ₹10 lakh limit for Superintendent, the SCN cannot be issued by Superintendent for CGST part alone.

IGST part is within Superintendent limit, but since overall CGST+IGST is ₹20 lakh, Superintendent limit is also reached.

Typically:

If CGST or SGST liability exceeds ₹10 lakh, SCN should be issued by Assistant Commissioner or higher officer.

If combined CGST + IGST is within ₹20 lakh, then SCN may be issued by Assistant Commissioner or equivalent authority.

Conclusion:
Tax Type Amount (₹) Officer Authorized to Issue SCN
CGST 15 lakh Assistant Commissioner or higher
IGST 5 lakh Superintendent or higher
Combined CGST + IGST 20 lakh Assistant Commissioner or higher

So in your case, SCN should be issued by the Assistant Commissioner or an officer having authority over ₹20 lakh combined liability, not Superintendent.

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