Proper officer for various provisions under the Kerala State Goods and Services Tax Act, 2017
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....23 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-section (1) of Section 5 of the Kerala State Goods and Ser....
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.... 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) of section 65 5. Sub-section (11) of section 67 6. Proviso to sub-section (6) of section 129 ....
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.... 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 15. Sub- sections (6) and (7) of section 130 16. Sub- section (1) of section 142 Rules 1. Rule 6 2. Rule 9 3. Rule 10 4. Rule 12 5. Rule 16 6. Rule 17 7. Rule 19 ....