Quick Summary
The Government of India has clarified key provisions relating to GST litigation management through FAQs published by the Press Information Bureau (PIB). The clarifications address the minimum Rs 10,000 tax threshold for issuing show-cause notices, aggregation of tax across different tax heads, treatment of wrongly availed Input Tax Credit (ITC), and changes in the terminology of penalty to charge under the CGST Act, 2017. The FAQs are relevant for businesses, chartered accountants, tax practiti
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FAQ :
A minimum tax threshold of Rs 10,000 applies for issuing a show-cause notice, calculated on the relevant tax amount including applicable cess.
When a demand involves multiple tax heads (CGST, SGST, IGST, etc.), the relevant amounts are aggregated to meet the Rs 10,000 threshold.
No, interest, late fees, and penalties are excluded from the calculation of the Rs 10,000 threshold; only the relevant tax amount and applicable cess are considered.
Yes, the Rs 10,000 threshold also applies to tax amounts relating to wrongly availed or utilised ITC, with amounts aggregated across tax heads.
Yes, the term 'penalty' has been replaced with 'charge' under relevant GST provisions, but this change in terminology does not alter the amount payable by the taxpayer.
Taxpayers must pay the applicable tax, interest, and the prescribed reduced amount within the specified timeline to conclude proceedings.
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