The Excise and Taxation Department, Haryana has issued Instruction No. 03/2026/GST-II dated 04.06.2026, revising the monetary limits for Proper Officers responsible for issuance of Show Cause Notices and passing adjudication orders under Sections 73, 74 and 74A of the Haryana Goods and Services Tax Act, 2017 and corresponding provisions applicable under the IGST Act.

The instruction has been issued under Section 168 of the HGST Act and modifies the earlier Instruction No. 01/2025/GST-II dated 01.04.2025. The stated objective is to ensure optimal distribution of adjudication work among different levels of State Tax officers. The instruction is also important because it expressly covers proceedings under the newly introduced Section 74A, thereby aligning the administrative machinery with recent legislative changes in GST law. This demonstrates the State’s preparedness to implement the revised adjudication regime and allocate cases appropriately under the new statutory framework. By extending officer-wise monetary limits to Section 74A proceedings, the Government has sought to avoid ambiguity regarding the competent authority for adjudication of future disputes.

Revised Monetary Limits

The revised limits apply to cases involving:

• Tax not paid or short paid;
• Tax erroneously refunded;
• Wrong availment or utilization of Input Tax Credit (ITC);

under Sections 73, 74 and 74A of the HGST Act and corresponding provisions applicable through Section 20 of the IGST Act.

A. Districts of Ambala, Faridabad, Gurugram, Hisar, Jhajjar, Karnal, Panchkula, Panipat, Rewari, Rohtak and Sonipat