Proper officer assignment for Rules nine, ten and twelve extended to Deputy and Assistant State Tax Officers immediately. The Commissioner assigns the functions under Rule 9, Rule 10 and Rule 12 of the Kerala GST Rules, 2017 to Deputy State Tax Officers and Assistant State Tax Officers, amending Circular No. 5/2023 by removing those rules from one table entry and inserting them as new entries ahead of the renumbered Sl. No. 1C. Registration tasks for new registrations remain at the Central Registration Unit, and officers at that unit not below the rank of Assistant State Tax Officer are assigned these functions. The circular is effective immediately.
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Provisions expressly mentioned in the judgment/order text.
Proper officer assignment for Rules nine, ten and twelve extended to Deputy and Assistant State Tax Officers immediately.
The Commissioner assigns the functions under Rule 9, Rule 10 and Rule 12 of the Kerala GST Rules, 2017 to Deputy State Tax Officers and Assistant State Tax Officers, amending Circular No. 5/2023 by removing those rules from one table entry and inserting them as new entries ahead of the renumbered Sl. No. 1C. Registration tasks for new registrations remain at the Central Registration Unit, and officers at that unit not below the rank of Assistant State Tax Officer are assigned these functions. The circular is effective immediately.
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