Proper officer for various provisions under the Kerala State Goods and Services Tax Act, 2017

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..../2021-C1 date : 08-01-2023 Circular No. 05/2023 Sub: Proper officer for various provisions under the Kerala State Goods and Services Tax Act, 2017- Reg. Ref: 1.Circular No. 6/2021 of the Commissioner of State Tax, dated 07-11-2021. 2. Government order No. G.O. (Ms) No.55/2022/Taxes, dated 02-08-2022. 1. In exercise of the powers conferred by Clause (91) of Section 2 read with sub....

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....(1), (2), (5), proviso to sub-section (7) and sub-section (9) of section 67 2. Sub-section (1) and (2) of section 71 3. Proviso to section 81 4. Sub-rules (1),(2),(3), and (4) of rule 139 3 Deputy Commissioner of State Tax 1. Sub-sections (5), (6), (7) and (10) of section 54 2. Sub-sections (1), (2) and (3) of section 60 3. Sub-section (1) of section 64 4. Sub-section (6....

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.... 4. Proviso to Sub-Section (1) of section 27 5. Section 28 6. Section 29 7. Section 30 8. Sub-section (7) of section 65 9. Sub-section (6) of section 66 10. Sub-section (1) of section 70 11. Sub-sections (1), (2), (3), (5), (6), (7), (9) and (10) of section 74 12. Sub-sections (2), (3), (6) and (8) of section 76 13. Sub-section (1) of section 79 14. Section 127 1....

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....ction (1) of section 62 3. Section 63 4. Sub-section (3) of section 68 5. Sub-sections (1), (2), (3), (5), (6), (7), (9) and (10) of section 73 6. Section 123 7. Sub-section (3) of section 129 Rules 1. Rule 25 2. Sub-rules (17) of rule 56 3. sub-rule (5) of rule 58 4. Sub-rules (1), (2), and (3) of rule 99 5. Sub-rule (2) of rule 100 6. Sub-rule (2) of rule 140 ....