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The Kerala SGST Commissioner amended the delegation of functions under the Kerala State Goods and Services Tax Act, 2017, specifically concerning the waiver scheme under newly inserted Section 128A effective 01.11.2024. The proper officer for processing waiver applications relating to notices under Section 73 remains the officer authorized under that section, while applications relating to orders under Section 73 are assigned to officers delegated under Section 79. Pursuant to Instruction No. 06/2025, these functions are now assigned to Deputy State Tax Officers/Assistant State Tax Officers within the Taxpayer Services vertical to ensure timely processing within pecuniary limits. The amendment to Circular No. 5/2023 took effect from 15.03.2025, streamlining officer responsibilities for waiver applications.
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