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of <h1>Kerala SGST Commissioner designates officers for new section 74A tax determination provisions under Amendment Act 2024</h1> The Kerala State Goods and Services Tax Commissioner issued amendments to designate proper officers for various provisions under the Kerala SGST Act, 2017. Following recommendations from the 53rd GST Council meeting, a new section 74A was inserted regarding determination of tax not paid or short paid for Financial Year 2024-25 onwards through the Kerala Taxation Laws Amendment Act, 2024. The circular amends previous circulars by adding section 74A to the officer assignment table, ensuring proper administrative authority for tax determination functions under the new provision.
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