Quick Summary
The GST Council has recommended a series of measures to simplify dispute resolution, reduce avoidable litigation and ease the financial burden on taxpayers. The proposed reforms cover the issuance of show cause notices, adjudication and appeal orders, penalties for non-compliance, and pre-deposits required for filing appeals under the GST law. Among the key recommendations are a minimum threshold of ₹10,000 for issuing show cause notices, a reduction in the maximum general penalty under Section
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FAQ :
The GST Council has recommended a minimum threshold of £10,000 (including CGST, SGST, IGST, and Cess) for issuing show cause notices. Notices will not be issued if the tax amount involved is less than this amount.
In specified non-fraud cases, a reduced penalty of 5% is proposed if the full tax amount along with interest is paid within 30 or 60 days of the adjudication order, depending on the section.
Yes, the GST Council recommended reducing the maximum general penalty under Section 125 of the CGST Act, 2017, from £25,000 to £10,000.
The GST Council recommended capping the pre-deposit payable for filing an appeal at £40 crore in cases where the order involves only a penalty and no tax demand.
Notices and appeals involving an amount less than £10,000, which are pending when the new threshold comes into effect, will be decided as if the £10,000 threshold had been in place when the notice was originally issued.
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