Proper officer for various provisions under the Kerala State GST Act, 2017 – Amendments

Office of the Commissioner of the State GST Department, Thiruvanananthapuram issued a Circular No. 02/2024 dated 06.03.2024. File No. SGST/2104/2024-PLC1 dated 06.03.2024.

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 section 5 of the said Act, the Commissioner of state tax hereby assign the functions under rule 9, rule 10, and rule 12 of the Kerala GST Rules, 2017 to the Deputy State Tax Officer / Assistant State Tax Officer also. The Circular no. 5/2023, dated 08.01.2023 stands amended as under.