GST

NO	Subject
Circular No.10/2019	Kerala Flood Cess – Instructions regarding collection of Kerala Flood Cess and liability to file Flood Cess Return.
Circular No. 9/2019	SGST Act – Special drive for cancellation of registration of return defaulters – instructions issued.
Circular No. 8/2019	SGST Act – Guidelines regarding inspection, search and seizure procedure
Circular 7/2019	Guidelines regarding completion of assessments with regard to discrepancies in self assessed returns filed by registered persons.
Circular 4/2019	GST Registered Tax Payers – Validation of Registration details furnished – SoP for visit to taxable person’s premises for verification of registration particulars.

NO	Subject
Circular 19/2018	Benami GST Registration – Instructions on measures to prevent evasion of tax
Circular 17/2018	Procedure for interception of conveyances for inspection of goods in movement, and detention, release and confiscation of such goods and conveyances
Circular 5/2018	Disbursal of SGST component of refund claim – Instruction issued-reg.
Circular 9/2018	SGST Dept. – Reporting of data on application for Refund using RFD-01 to State/Central Tax Authorities – Date-wise data furnishing- instruction issued-reg.
Circular 12/2017	Kerala Goods and Services Tax Ordinance, 2017- Sec.10 – Extention of time limit for filing intimation for composition levy under sub-rule(1) of Rule 3 of the Kerala Goods and Services tax Rules, 2017 – reg.
Circular 3/2018	KSGST Act 2017 – Sale of lottery run by State Government – instructions issued – reg.
Circular 2/2018	Disbursal of SGST components of Refund claim – Instructions
Circular 1/2018	Manual filing and processing of refund claims in respect of Zero-rated supplies.

NO	Subject
	ADVISORY No. 4 – GST – Composition Scheme – reg.
	ADVISORY NO. 3 – GST – Works Contract – Information – reg.
	ADVISORY NO. 2 – GST – Pharmaceuticals dealers – Information – reg.
circular No 10/2017	Circular No. 10/2017 – Verification of Stock – Input tax credit
	ADVISORY NO. 1 – Stock – Carry forward of input tax credit – reg.