This circular issued by the Kerala State GST Department amends earlier guidelines to redefine the jurisdiction and functions of “proper officers” under the Kerala Goods and Services Tax Act, 2017, particularly in relation to demand and recovery proceedings. Exercising statutory powers under Sections 2(91) and 5, the Commissioner introduces modifications to strengthen recovery mechanisms under Section 79 of the Act. The amendments revise the allocation of responsibilities among officers by altering references to specific rules within Chapter XVIII of the GST Rules, including insertion and omission of provisions relating to Rules 142B, 144A, and 147. These changes clarify which अधिकारियों are empowered to undertake various recovery actions, thereby reducing ambiguity and improving administrative efficiency. By restructuring functional assignments, the circular aims to enhance accountability, streamline enforcement, and ensure more effective execution of recovery proceedings. The circular takes immediate effect and is binding on all concerned officers within the department.
Office of the Commissioner of the State Goods and Services Tax
Department, Tax Towers, Karamana, Thiruvananthapuram — 695002
SGST Policy Division
File No. SGST/1786/2025-PLC2 Date : 16-06-2025
Circular No. 15/2025-Kerala SGST | Dated: 16-06-2025
Kerala State Goods & Services Tax Department- Proper
Sub:- officer for various provisions under the Kerala Goods and Services Tax Act, 2017- Further amendments to Circular 05/2023- 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 5 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
2. Commissioner of State Tax assigned the various functions under the Act to the officers of the State Goods and Services Tax Department vide the circular referred above.
3. In order to strengthen the recovery functions as envisaged under section 79 of the Act, it has been decided to bring certain modifications in the functions assigned to various officers under ‘Chapter XVIII – Demands and Recovery’ of the Kerala State Goods and Services Tax Rules, 2017. Hence, the said circular stands amended as under.
4. In the Circular No. 5/2023 of the Commissioner of State Tax, in the table,-
a. In the third column against Si. No. 3, under the heading ” Rules” the words, symbols and figures,
“13.Sub-rules (1), (2), (3), (5), (6), (7), (8), (10),(11),(12), (14) and (15) of Rule 147” shall be omitted.
b. In the third column against Si. No. 4, under the heading “Rules” –
i. after SI No 16 and the entry thereof, the following entry shall be inserted, namely,-
“16A. Sub-rule (3) of rule 142B”
ii. after SI No 18 and the entry thereof, the following entry shall be inserted, namely,-
“18A. Sub-rules (1),(3), (4), (5), (6) and (7) of Rule 144A”
iii. after Si No 20 and the entry thereof, the following entry shall be inserted, namely,-
“20A. Sub-rules (1), (2), (3), (5), (6), (7), (8), (10),(11),(12), (14) and (15) of Rule 147”
c. In the third column against SI No 5 under the heading. “Rules” after the entry “7. Sub-rules (1), (2), (3) and (7).of rule 142”, the following entry shall be inserted, namely,-
“8. Sub-rule (1) of rule 142B”
5. This circular shall come into force at once.
AJIT PATIL I A S
COMMISSIONER
To,
All concerned
