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of <h1>Kerala GST Act 2017: New Assignments for Deputy and Assistant State Tax Officers u/rs 9, 10, and 12.</h1> The circular amends the assignment of functions under the Kerala State Goods and Services Tax Act, 2017. The Commissioner of State Tax has designated Deputy State Tax Officers and Assistant State Tax Officers to perform duties under Rules 9, 10, and 12 of the Kerala GST Rules, 2017. Amendments to Circular No. 5/2023 include changes to the table entries, specifically omitting references to certain rules and inserting new serial numbers for the rules. All registration tasks are handled by officers at the Central Registration Unit, not below the rank of Assistant State Tax Officer. The circular is effective immediately.
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