Overview

• CBIC member Shashank Priya said a mechanism is being developed to curb small-value or flimsy GST demand notices, speaking at an Assocham event in New Delhi.
• Formal instructions to field formations will be issued soon, with senior officers mentoring teams to ensure disciplined issuance of notices.
• Priya emphasized a cultural shift toward fair adjudication and said officers should be willing to drop demands that are not justified.
• Letters have gone to industry associations and field offices to refine GSTR-3B so that, for businesses with turnover above Rs 5 crore, the e-invoice becomes the only data entry point.
• CBIC is exploring integrated use of e-invoices for B2B data, QR codes for B2C validation, e-way bills for goods movement, and the IMS for receipt-side matching, as industry advisers welcomed the plan and noted existing appeal thresholds of Rs 20 lakh, Rs 1 crore, and Rs 2 crore.