Madhya Pradesh SGST Revises Proper Officer Jurisdiction For Issuing SCN Based on Taxpayer Turnover

The Madhya Pradesh SGST has revised the jurisdiction of proper officer for issuing the show cause notice under section 74 of the GST Act based on taxpayer turnover.

As per the amendment, the assessment and adjudication responsibilities have been allocated among tax officials based on the annual turnover of the supplier. 

The Joint Commissioner of State Tax will handle cases for suppliers with an annual turnover of up to ₹500 crore, while the Deputy Commissioner of State Tax will oversee suppliers with a turnover of up to ₹40 crore. 

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Similarly, the Assistant Commissioner of State Tax will be responsible for suppliers with an annual turnover of up to ₹40 crore, and the State Tax Officer will manage cases for suppliers with a turnover of up to ₹15 crore. 

This applies when SCN issued by SGST Officers only.

This structured approach aims to streamline tax administration and ensure efficient adjudication under Section 74 of the Madhya Pradesh SGST Act.

Order Details

Order No. 1/2025

Date: 21/02/2924