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

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....la.gov.in Ph: 04712785276 File No. SGST/1796/2025-PLC2 Date : 02-05-2025 Circular No. 12/2025-Kerala SGST Subject :- Proper officer for various provisions under the Kerala State Goods and Services Tax Act, 2017 - Amendment -Reg. Ref :- Circular No. 5/2023, dated 08/01/2023. 1. In exercise of the powers conferred by Clause (91) of section 2 read with sub-section (1) of Section ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....g the benefit of the scheme and the process flow by the proper officer have been described in Rule 164 of the KGST Rules, 2017. 3. In the explanation to sub-rule (17) of Rule 164, the proper officer for the purpose of this amnesty scheme is,- (a) in cases where the application for waiver of interest, or penalty, or both is made with respect to a notice or statement mentioned in clause (a) of su....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....024- GST dated 15.10.2024 of the Central Board of Indirect Taxes and Customs. 4. Instruction No .06/2025-Kerala SGST dated 15.03.2025 has been issued by this office to transfer the applications received u/s 128A of the Act to the officers of the TPS vertical. In order to complete the processing of the application within the stipulated time by complying with the provisions of Rule 164, it is her....