Office of the Commissioner of State Goods and Services Tax (SGST), Kerala, issued Circular No. 9/2025-Kerala GST dated 2nd April 2025, amending earlier circulars to assign responsibilities under a newly inserted provision of the Kerala SGST Act, 2017. This update refers to Section 74A, which was added following recommendations from the 53rd GST Council meeting. Section 74A pertains to the determination of tax not paid, short paid, erroneously refunded, or input tax credit wrongly availed or utilised for any reason from the Financial Year 2024-25 onwards. The new section was incorporated through the Kerala Taxation Laws (Amendment) Act, 2024 (Act 28 of 2024). To operationalise this, the functions under Section 74A are now assigned to the proper officers of the SGST Department. Consequently, Circular No. 5/2023 dated 08/01/2023 is amended by inserting a new entry “5A. Section 74A” in Table-1 against Serial No. 5 in the list of provisions for which proper officers were already designated. This amendment comes into force immediately upon issue of this circular. The circular was issued by Ajit Patil, I.A.S., Commissioner of State Tax, Kerala.
Office of the Commissioner of the State Goods and Services Tax
Department, Tax Towers, Karamana, Thiruvananthapuram — 695002
SGST Policy Division
E-mail: estpolicy.sgst@kerala.gov.in Ph: 04712785276
File No. SGST/1786/2025-PLC2
Circular No. 9/2025-Kerala GST Date : 02-04-2025
Subject: Proper officer for various provisions under the Kerala State Goods and Services Tax Act, 2017 — Amendments – Reg.
Ref: Circular No. 5/2023 dated 08/01/2023, Circular 17/2023 dated 18/10/2023, and Circular No. 2/2024 dated 06/03/2024.
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 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.
2. Based on the recommendations of the 53rd GST Council meeting, a new section, 74A. Determination of tax not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilised for any reason pertaining to Financial Year 2024-25 onwards., was inserted after section 74 of the Act, through the sub-section (27) of Section 3 of the Kerala Taxation Laws (Amendment) Act, 2024 (Act 28 of 2024). To assign the functions under Section 74A of the Act, the Circular No. 5/2023, dated 08/01/2023, stands amended as under.
3. In the circular No. 5/2023 (as amended) of the Commissioner of State
Tax, in the TABLE-1,-
i. In the third column against Si. No. 5,
a. After the entry “5.”, the following entry shall be inserted,
namely,-
“5A. Section 74A”
4. This circular shall come into force at once.
AJIT PATIL I A S
COMMISSIONER
