Uniform tax interpretations: CGST audit to consult policy wing before issuing show cause notice over divergent trade practices.
Circulars
GST
The Board directs that during audits, when the CGST Audit Commissioner encounters a scenario where an issue involves differing interpretations of the CGST Act, Rules, notifications or circulars, leading to non-payment or short payment of tax, and the taxpayer is following a prevalent trade practice based on a particular interpretation, the Zonal C
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