{"id":69829,"date":"2024-08-20T14:44:41","date_gmt":"2024-08-20T09:14:41","guid":{"rendered":""},"modified":"2024-08-20T14:44:41","modified_gmt":"2024-08-20T09:14:41","slug":"uniform-tax-interpretations-cgst-audit-to-consult-policy-wing-before-issuing-show-cause-notice-over-divergent-trade-practices","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=69829","title":{"rendered":"Uniform tax interpretations: CGST audit to consult policy wing before issuing show cause notice over divergent trade practices."},"content":{"rendered":"<p>Uniform tax interpretations: CGST audit to consult policy wing before issuing show cause notice over divergent trade practices.<br \/>Circulars<br \/>GST<br \/>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<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/highlights?id=80555\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Uniform tax interpretations: CGST audit to consult policy wing before issuing show cause notice over divergent trade practices.CircularsGSTThe 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 &hellip; <a href=\"https:\/\/goodsandservicetax.in\/GST\/?p=69829\" class=\"more-link\">Continue reading<span class=\"screen-reader-text\"> &#8220;Uniform tax interpretations: CGST audit to consult policy wing before issuing show cause notice over divergent trade practices.&#8221;<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-69829","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/69829","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=69829"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/69829\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=69829"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=69829"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=69829"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}