TaxTMI Login
Just a moment...
Press 'Enter' to add multiple search terms. Rules for Better Search
of 
of 
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of of 
All Circulars
of of All Circulars
Note
Bookmark
Share
Don't have an account? Register Here
of <h1>Kerala GST Department Clarifies: Issue Separate Notices for Tax Discrepancies u/ss 73 and 74 of KSGST Act 2017.</h1> The circular issued by the Kerala State Goods and Services Tax Department provides instructions on issuing separate notices to taxpayers under sections 73 and 74 of the KSGST Act, 2017. Section 73 deals with tax discrepancies not involving fraud, while Section 74 addresses discrepancies involving fraud or willful misstatement. The circular clarifies that each subject matter should be treated independently, and separate notices should be issued for matters falling under each section. This ensures clarity in proceedings and adherence to the adjudication and closure processes under each section, avoiding the combination of subject matters into a single notice.
TaxTMI 
TaxTMI 
