- 10th January 2018
- Posted by: upd@stat
- Category: Uncategorised
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- Circular 5/2024- Issuance of Orders u/s 107 and 108 of SGST/CGST/IGST Act – Numbering of Appellate and Revisional Orders – guidelines
- Issuance of Show cause Notices/Orders u/s 73 & 74- Numbering of Show Cause Notices/Orders – guidelines
- Circular Number 3
- Circular 2/2024 – Proper officer for various provisions under Kerala GST Act, 2017 – Amendments – reg.സർക്കുലർ 2/2024 – കേരള ചരക്ക് സേവന നികുതി നിയമം, 2017 ലെ വിവിധ വകുപ്പുകളുമായി ബന്ധപ്പെട്ട പ്രോപ്പർ ഓഫീസർമാർ – പുനക്രമീകരണം – സംബന്ധിച്ച്
- Circular 1/2024 CGST / SGST Act, 2017 – Clarification in respect of filing of appeal before the Appellate Tribunal – reg.സർക്കുലർ 1 / 2024 – സി.ജി.എസ്.ടി / എസ്.ജി.എസ് ടി നിയമം 2017 – അപ്പലേറ്റ് ട്രിബുണൽ മുമ്പാകെ അപ്പീൽ സമർപ്പുക്കുന്നത്തിനുള്ള സമയപരിധി – വ്യക്തത വരുത്തുന്നത് – സംബന്ധിച്ച്
- Circular No. 16/2023 – Instructions regarding subject wise issuance of separate notices to the same tax payer under sections 73 & 74 of KSGST Act 2017 – reg.
- Circular No.14/2023 Generation and quoting of a unique ReFerence Number (RFN) on all communications issues by the State GST Officers to tax payers and other concerned individuals instead of using DIN – Instructions issued – reg.
- Circular No.13/2023 – SGST Act 2017 – Service of notice or issuance of order is stayed by order of a court or Appellate Tribuna – Maintenance of Call Book – instructions issued – reg:
- Circular 12/2023 – Completing Audit procedure under Section 65 of the KSGST Act 2017 – Procedure to be followed by the Audit Monitoring Committee (AMC) – Instructions – reg.
- Circular 11/2023 – Allocation of adjudication files to DC (TPS) vertical and DC(Adjudication) – instructions issued – reg.
- Circular 8/2023 – Clarification to deal with difference in Input Tax Credit (ITC) availed in FORM GSTR-3B as compared to that detailed in FORM GSTR-2A for FY 2017-18 and 2018-19
- Circular 7/2023 – Disposal of pending adjudication post restructuring – Instructions issued – reg.
- Circular 6/2023 – Pecuniary Limit for the issuance of show cause notices and passing of orders w.e.f 10th January, 2023 – instructions issued
- Circular 5/2023 – Proper officer for various provisions under the Kerala State Goods and Services Tax Act, 2017 w.e.f 10th January, 2023 – reg.
- Circular 4/2023 – Shifting of adjudication from Intelligence, Enforcement and Audit verticals to Taxpayer services Formations w.e.f 10th January, 2023 – Reg.
- Circular No. 1/2023 – Implementation of Re-organization of the State GST Department, Kerala – Assigning names to Offices and officials – Guidelines issued – Reg.
- Trade Circular 1/2022 – Mandatory furnishing of correct and proper information of ineligible / blocked Input Tax Credit and reversal thereof in return in FORM GSTR-3B – instructions issued-reg
- Circular 10/2022 – Kerala SGST Act, 2017 – Detention, seizure and release of goods and conveyances U/s 129 of the SGST / CGST Act, 2017 – instructions issued – reg
- Circular 3/2022 – Acceptance of bank guarantee for release of consignment detained under Section 129 of the SGST Act – Clarification and Instructions issued – reg.
- Circular 8/2022 – Clarification regarding extension of limitation under GST Law in terms of Hon’ble Supreme Court’s Order.
- Circular 6/2022 – Kerala SGST Act 2017 – Procedure to be followed on detection of undervaluation of goods in the course of transportation – Instructions issued – reg.
- Circular 1/2022 GST on Services supplied to Government authority and Government Entity
- Circular 7/2021 – Instructions/Guidelines regarding procedure to be followed in scrutiny of returns and thenceforth actions.
- Circular 6/2021 – Proper officer functions – scrutiny, assessment, detention, seizure, release and refund – reg
- Circular 04/2021 – Guidelines on blocking of credit under Rule 86A of SGST Rules, 2017
- Trade Circular – 1/2021
- Circular 8/2020 – System generated Document Identification Number (DIN) is mandatory for communications issued from the Goods and Services Tax Department – reg.
- Circullar 6/2020 – Filing of GSTR-3B returns correctly – Guidelines regarding disclosure of ineligible ITC on account of IGST paid on inward interstate supply and import supplies in form GSTR-3B.
- Circular 7/2020 Covid-19 – Video Conferencing option for Personal Hearing under various Statutes – Streamlining of Procedures – Instructions
- Circular 5/2020 – Instructions regarding second level verification of new registrations by State Enforcement Wing – Directions issued.
- CIRCULAR 01-2020 – DETENTION OF VEHICLES PERTAINED TO PARCEL / TRANSPORTING / COURIER AGENCIES HAVING GST REGISTRATION – FURTHER INSTRUCTIONS ISSUED – REG
