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The Kerala State GST Department issued Circular No. 14/2025 implementing procedural changes for adjudication under Section 74A of the KSGST Act, 2017. Section 74A, inserted through the Kerala Taxation Laws (Amendment) Act, 2024, standardizes timeframes for tax determination and penalty relief regardless of fraud or suppression circumstances, superseding Sections 73 and 74. All show cause notices under Section 74A must be adjudicated by jurisdictional authorities within the Taxpayer Services Vertical, shifting responsibility from Intelligence, Enforcement, and Audit verticals. The circular mandates uniform numbering formats for notices and orders consistent with existing Section 73/74 procedures, utilizing the same registers and documentation systems. These administrative restructuring instructions became effective November 1, 2024, streamlining GST adjudication processes across departmental verticals.
The Kerala State GST Department issued Circular No. 14/2025 implementing procedural changes for adjudication under Section 74A of the KSGST Act, 2017. Section 74A, inserted through the Kerala Taxation Laws (Amendment) Act, 2024, standardizes timeframes for tax determination and penalty relief regardless of fraud or suppression circumstances, superseding Sections 73 and 74. All show cause notices under Section 74A must be adjudicated by jurisdictional authorities within the Taxpayer Services Vertical, shifting responsibility from Intelligence, Enforcement, and Audit verticals. The circular mandates uniform numbering formats for notices and orders consistent with existing Section 73/74 procedures, utilizing the same registers and documentation systems. These administrative restructuring instructions became effective November 1, 2024, streamlining GST adjudication processes across departmental verticals.
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