The Goods and Services Tax (GST) Council has said only the so-called jurisdictional tax authorities must issue recurring show-cause notices to those under investigation even if the initial one is issued by another authority, which could be central or state officials. The clarification eases the compliance burden for both the tax authorities as well as the taxpayers. The GST, implemented in July 2017, faced several initial hiccups as businesses adapted to greater compliance requirements for a nation-wide uniform levy. The tax authorities have also taken measures to ease the burden on taxpayers.
