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of <h1>Kerala GST Dept Issues Guidelines for Numbering Appellate and Revisional Orders u/ss 107 and 108.</h1> The circular issued by the Kerala State Goods and Services Tax Department outlines guidelines for numbering appellate and revisional orders under sections 107 and 108 of the SGST/CGST/IGST Act. It mandates that orders issued by the Appellate and Revisional Authorities be assigned unique, identifiable numbers to ensure compliance and facilitate tracking through litigation processes. The orders, prepared manually and uploaded without serial numbers, will now follow a specified format: appellate orders will use the format OIA/Office/Year/Unique Number, while revisional orders will use RVNO/Year/Unique Number/Designation. Registers will be maintained to record these numbers, effective immediately.
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