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Scrutiny of return notice jurdistion

03 June 2022

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

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6 Replies

CA Rashmi Gandhi (Chartered Accountant) (86323 Points)
Replied 03 June 2022

Both has power and you are liable to respond to both

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CA Aakarsh Jain (CA) (10431 Points)
Replied 03 June 2022

Agreed with rashmi

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CA Altamush Zafar (GST Consultant) (15971 Points)
Replied 03 June 2022

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.

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