CBIC issues new circulars to split multi-year GST notices and tighten fraud evidence

The Central Board of Indirect Taxes and Customs issued new circulars directing GST officers to separate multi-year tax demands year-wise and to substantiate any fraud claims with concrete evidence of intent. Show-cause notices must now list the factual basis, legal sections and precise tax amounts, eliminating reliance on blanket fraud provisions. Adjudication orders are required to address each taxpayer submission in detail, and virtual hearings are encouraged.

Additional guidance eases registration by specifying acceptable documents for co-working spaces, family-provided premises, ATMs and telecom towers, while limiting state-specific objections. Export rules have been clarified to accept payments received in Special Non-Resident Rupee accounts or via RBI-approved set-off arrangements, aligning GST treatment with existing court practice. The Board also standardised the timing and responsibility for input-service-distributor credit distribution among branch offices.