Scrutiny of return notice jurdistion

which jurdistion office has a power to send scrutiny of return notice. cgst or SGST. we received from both. is that lawful. what we do
Replies (6)
Quick Summary
This discussion clarifies the authority behind scrutiny of return notices in GST. It explains that both CGST and SGST officers possess the power to issue such notices, and taxpayers are generally liable to respond to both. However, if one jurisdiction has already initiated scrutiny for a specific matter and period, the other should typically not intervene until the first investigation is concluded. It's also noted that the DGGI can also commence proceedings, meaning up to three bodies (DGGI, Central, and State) can initiate scrutiny.

Both has power and you are liable to respond to both
Agreed with rashmi

Both has power but for a matter and period if one has started the scrutiny/investigation the other jurisdiction officer cannot take up the matter until it is finished.

Same way even the DGGI can start a scrutiny. So there are actually 3 bodies which can start a proceeding - DGGI, Central Jurisdictional officer and State Jurisdictional Officer.

Zafar correct
Kishor
the jurisdiction office remains same for cgst and sgst

Jurisdiction officer are different for CGST & SGST

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