As per the latest development, discuss in brief the Monetary limits prescribed for issuance of SCNs and passing of orders under section 74A of the CGST Act, 2017 in reference to Circular No. 254/11/2025-GST dated 27.10.2

As per Circular No. 254/11/2025-GST dated 27.10.2025, monetary limits prescribed for issuance of SCNs and passing of orders under section 74A of the CGST Act Board has assigned the officers mentioned in table below, the functions as the proper officers in relation to issue of SCNs and passing orders under sections 74A of the CGST Act and section 20 of the IGST Act (read with section 74A of the CGST Act), up to the prescribed monetary limits of tax (including cess) not paid/ short paid/ erroneously refunded/ ITC of tax (CGST/IGST/CGST & IGST) wrongly availed/utilized for issuance of SCNs and passing of orders under section 74A: CGST Officer Monetary limit of CGST Monetary limit of IGST Monetary limit of CGST and IGST Superintendent of Central Tax Not exceeding ₹ 10 lakh Not exceeding ₹ 20 lakh Not exceeding ₹ 20 lakh Deputy or Assistant Commissioner of Central Tax Above ₹ 10 lakh and not exceeding ₹ 1 crore Above ₹ 20 lakh and not exceeding ₹ 2 crores Above ₹ 20 lakh and not exceeding ₹ 2 crores Additional or Joint Commissioner of Central Tax Above ₹ 1 crore without any limit Above ₹ 2 crores without any limit Above ₹ 2 crores without any limit It is clarified that where a show cause notice issued under section 74A of CGST Act, 2017 involves demand of both CGST and IGST (including cess), the proper officer shall be determined on the basis of the combined amount of CGST and IGST (including cess), irrespective of the individual amounts of CGST or IGST (including cess) which may exceed the prescribed monetary limit. The proper officer shall be determined based on the highest amount of tax specified in the show cause notice and statement across all tax periods. The proper officer shall be determined based solely on the amount of tax demanded, excluding penalties from the calculations.