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The Telangana Commercial Taxes Department has released a new Standard Operating Procedure (SOP) aimed at preventing and rectifying the issuance of multiple adjudication orders for the same cause of action, time period, and taxable event under the Telangana Goods and Services Tax (TGST) Act, 2017. Th
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The SOP aims to prevent tax officers from issuing multiple GST orders for the same cause of action, time period, and taxable event, thereby avoiding confusion and litigation for taxpayers.
The department observed cases where officers issued more than one notice or order for the same GST issue, leading to inconsistencies and increased legal challenges.
Yes, the SOP clarifies that duplicate orders are considered errors that can be rectified under Section 161 of the TGST Act, even if the standard six-month time limit has passed.
Officers must take corrective action by deleting the tax portion of subsequent orders and consolidating the tax liability into a single comprehensive demand.
The SOP provides clarity, reduces compliance burdens, prevents duplicate tax demands, allows for faster correction of administrative errors, and aims to decrease litigation.
Rectification is not needed if subsequent orders address entirely different tax issues than previous ones.
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