The Department assigned proper officers for various provisions of the HGST Act, 2017. As per serial numbers 37, 38 and 38A of the order, Deputy Commissioner of State Tax and Excise and Taxation Officer of State Tax have been specified as Proper Officers for the purposes of Sections 73, 74 and 74A of the HGST Act, 2017 respectively. Therefore, in pursuance of clause (91) of section 2 of the HGST Act, 2017 read with section 20 of the IGST Act, 2017, the Commissioner of State Tax hereby assigns the officers mentioned under column (2) of the Table below, monetary limits for different level of officers of State Tax has been prescribed for optimal distribution of work relating to the issuance of Show Cause Notices and orders under Sections 73, 74 and 74A of the HGST Act Section 20 of the IGST Act, 2017.
Monetary Limit for Issuance of Notice and Passing of Order
| Officer of State Tax | State Tax (including cess) under sections 73, 74 and 74A of HGST Act,2017 | Integrated Tax (including cess) under sections 73, 74 and 74A of HGST Act, 2017 & Section 20 of IGST Act 2017 | State Tax & Integrated Tax (including cess) under sections 73, 74 and 74A of HGST Act, 2017 & Section 20 of IGST Act 2017 |
| Excise and Taxation Officer of State Tax | Not exceeding 1 crore | Not exceeding 2 crore | Not exceeding 2 crore |
| Deputy Commissioner of State Tax | Above 1 crore | Above 2 crore | Above 2 crore |
The abovementioned monetary limit shall also be applicable-
- For issuance of consolidated Show Cause Notice In cases of audit or scrutiny or investigation involving multiple financial years
- For issuance of Show Cause Notice by officers of Haryana State GST Intelligence Unit (upon conclusion of any enquiry/investigation by the IU Officer) the earlier instructions issued vide file no. 78683 (GST-V), dated 03.06.2022(for officers of Intelligence Unit) stand modified accordingly.
These instructions have been in effect since April 1st, 2025.
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The information contained herein is in summary form and is prepared based on the provisions of GST and allied laws and related Rules, Circulars, Notifications therein. For details, please refer the relevant provisions. While the information is believed to be accurate to the best of our knowledge, we do not make any representations or warranties, express or implied, as to the accuracy or completeness of this information. Reader should conduct and rely upon their own examination and analysis and are advised to seek their own professional advice. We accept no responsibility for any errors it may contain, whether caused by negligence or otherwise or for any loss, howsoever caused or sustained, by the person who relies upon it.
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