Kerala State Goods & Services Tax Department - Adjudication u/s 74A of the KSGST Act, 2017 - Shifting of adjudication from Intelligence, Enforcement and Audit verticals to Taxpayer Service vertical and numbering of Show Cause Notices & Orders

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....ds and Services Tax Department, Tax Towers, Karamana, Thiruvananthapuram - 695002 SGST Policy Division E-mail: [email protected] Ph: 04712785276 File No. SGST/2795/2025-PLC2 Date : 26-05-2025 Circular No. 14/2025-Kerala SGST Sub :-  Kerala State Goods & Services Tax Department - Adjudication u/s 74A of the KSGST Act, 2017 - Shifting of adjudication from Inte....

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....turing of the Department. 2. Based on the recommendations of the 53rd GST Council meeting, a  new section, 74A, has been inserted after section 74 of the KSGST Act, through sub-section (27) of Section 3 of the Kerala Taxation Laws (Amendment) Act, 2024 (Act 28 of 2024). The objective of this amendment is to standardise the timeframe for issuing notice, determination of tax, and grant of pe....