The Telangana Government has issued the Standard Operating Procedure (SOP) regarding prevention and rectification of multiplicity of Orders for the same cause of action/issue, period and taxable event under the TGST Act, 2017.
Standard Operating Procedure (SOP):
The officers concerned can carry out rectification of any kind including rectifying the multiple orders for the same cause of action/issue, period and taxable event as prescribed U/Sec.161 of the TGST Act, 2017 within six months from the date of issue of decision or order or notice or certificate or any other document.
The officers concerned can rectify the multiple orders for the same cause of action/issue, period and taxable event, by also adhering to 2nd proviso of Section 161 of the TGST Act, 2017.
The officers concerned have to delete the tax portion in the second or subsequent order for the repeated issues and retain the component which is not covered in the earlier proceedings and arrive at a single comprehensive net tax liability under SGST, CGST & IGST separately.
The officers concerned shall also take note of the fact that in the event of the second or subsequent order containing more tax liability and gets rectified by deletion of tax pertaining to repeated issues, the same shall be brought to the notice of the revisional authority for initiation of proceedings U/Sec.108 of the TGST Act, 2017, since the first order is prejudicial to the interest of revenue.
The officers concerned shall also take note of the fact that in the event of the second or subsequent order containing more tax liability and gets rectified by deletion of tax pertaining to repeated issue, the same shall be brought to the notice of the undersigned for initiation of proceedings U/Sec.107(2) of the TGST Act, 2017, since the first order is prejudicial to the interest of revenue.
The officer concerned need not exercise powers U/Sec.161 as stated supra, if the second and subsequent orders are distinct in nature, which are unconnected with the first order.
The officer concerned may also intimate the taxpayers with regard to the multiplicity of notices/orders for the same cause of action/issue, period and taxable event in order to rectify the same U/Sec.161 of the TGST Act, 2017 in addition to the information already placed in the public domain.
Background
Pursuant to directions of the Hon’ble High Court of Telangana in WP Nos. 20731 & 24077 of 2025 (dated 08.09.2025), a Standard Operating Procedure has been issued to address the issue of multiple adjudication orders being passed for the same cause of action, period, or taxable event under the TGST Act, 2017.
The SOP draws attention to Section 161 of the TGST Act, which allows authorities to rectify errors apparent on the face of the record in any decision, order, notice, or certificate. Key points of Section 161:
- Rectification permitted
– By the authority issuing the document, either suo motu or when brought to its notice by an officer or the affected person.
– Request must be made within three months of issue. - Time limit for rectification
– Must be completed within six months of issue (First Proviso). - Exception to the six-month limit
– No time limit applies when the error is a clerical or arithmetical mistake arising from an accidental slip or omission (Second Proviso). - Natural justice requirement
– If the rectification adversely affects any person, principles of natural justice apply.
The SOP states that issuing multiple notices or orders for the same matter constitutes an accidental clerical/administrative slip covered by the Second Proviso to Section 161. Therefore, such duplications can and should be rectified under Section 161 of the TGST Act, 2017, without being bound by the six-month limitation.
SOP Details
Notification No.
Date: 14/10/2025
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