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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Kerala Government Bodies Must Register for GST u/ss 22(1) & 25(6) with PAN and TDS Requirements.</h1> Government departments, local bodies, and institutions in Kerala are required to register under the Goods and Services Tax (GST) as per Sections 22(1) and 25(6) of the Kerala State GST Act 2017. This registration is necessary for taxable supplies and remitting collected GST. Unlike the previous VAT/Service Tax system, GST registration mandates the use of a Permanent Account Number (PAN). Entities must obtain an institutional PAN and apply for GST registration promptly. Additionally, Drawing and Disbursing Officers must secure separate Tax Deducted at Source (TDS) registration using a Tax Deduction and Collection Account Number (TAN).
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