The Kerala State Goods and Services Tax Department has issued Circular No. 12/2025, amending the designation of the ‘proper officer’ for specific provisions under the Kerala SGST Act, 2017. This amendment is primarily related to the processing of applications filed under the amnesty scheme introduced by Section 128A, which facilitates the waiver of interest or penalty under Section 73 for Financial Years 2017-18, 2018-19, and 2019-20. Following recommendations from the GST Council and subsequent insertion of Section 128A and Rule 164, the circular clarifies the roles. For applications seeking waiver against a notice or statement under Section 73, the proper officer is the one authorized to issue orders under Section 73. For applications against an order already issued under Section 73, the proper officer is the one delegated functions under Section 79 (recovery). To streamline the processing of these amnesty applications within the stipulated timeframe, the circular assigns the functions under Section 79(1) to Deputy State Tax Officers and Assistant State Tax Officers within the Taxpayer Services Verticals, effective from March 15, 2025. This amends the previous Circular No. 5/2023 regarding the assignment of functions to various officers.
Office of the Commissioner of the State Goods and Services Tax
Department, ‘Tax Towers, Karamana, Thiruvananthapuram- 695002
SGST Policy Division
E-mail: estpoliev.sgst(a)kerala.gov.in
Ph: 0.1712785276
File No. SGST/1796/2025-11.C2
Date: 02-05-2025
Circular No. 12/2025- Kerala GST
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 (01) ()I’ section 2 read with sub-section ( I) 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 Commissioner or State Tax assigned the various functions under the Act to the o Cheers a the State Goods and Services Tax Department vide the circular referred above.
2. The 53rd meeting of the (1ST Council recommended to facilitate the waiver of interest or penalty or both, demanded under section 73 of the ST Act pertaining to Financial Years 2017-18, 20 I 8-19, and 2010-20, subject to certain conditions. l3ascd on the recommendations of the council. to bring the provision of sue Ii waiver, amendments have been brought in the KSGST Act 2017 and inserted Section 128A with effect from 01.11.2024. The procedures for availing the benefit of the scheme and the process now by the proper officer have been described in Rule 164 oldie KGST Rules, 2017.
3. In the explanation to sub-rule (17) of Rule 16.4, the proper officer for the purpose of this amnesty scheme is,- (a) in cases the 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 sub- section (1) of section 73; and (b) , in clause where the application for issuance of order as per section 73; and (b) in cause where the application for waiver of interest or penalty or both, is made with respect to an order mentioned in clause (b) or clause (c) of sub-section (I) of section 128A, shall he the proper officer referred to in section 79 of the Act. As per above explanation, the proper officer for processing the applications received with respect to a notice or statement shall be the proper officer for issuance of order under section 73 and for the processing of application in respect of the order issued under section 73, the proper officer shall be the officer who has been delegated the functions under section 79 of the Act. This matter has been clarified in the Circular No. 238/32/2024- 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 hereby intended to assign the functions under section 79 of the Act to the Deputy State Tax Officer/Assistant State Tax Officers in the Taxpayer Services Verticals so that the applications can be processed by the DSTOs/ASTOs adhering to the pecuniary limit specified under section 73 of the Act vide Circular No. 06/2023. Hence, in these circumstances, the Circular referred to above stands amended as under.
5. In the circular No. 5/2023 of the Commissioner of State Tax, in Table-1
i. in the third column against SI No. 4, the words, brackets, and figures, “Sub-section (1) of section 79” shall be omitted.
ii. in the third column against SI No. 5, after the entry “5A. Section 74A”, the following entry shall be inserted, namely,-
“5B. Sub-section (1) of section 79”
6. This circular shall be deemed to have come into force from the 15th day of March, 2025.
AJIT PATIL I A S
COMMISSIONER
To
All Concerned
