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

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....3-2024 Circular No. 02/2024 Sub: Proper officer for various provisions under the Kerala State Goods and Services Tax Act, 2017 - Amendments - Reg. Ref: Circular No. 5/2023, dated 08/01/2023. In exercise of the powers conferred by Clause (91) of section 2 of the Kerala State Goods and Services Tax Act, 2017 (20 of 2017) (hereinafter referred to as the Act) and subject to sub-section (2) of sect....