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Circular No. 02/2024: Amendments to Officer Assignments under Kerala State Goods and Services Tax Act, 2017

In a recent development aimed at streamlining administrative procedures under the Kerala State Goods and Services Tax Act, 2017, the Office of the Commissioner of the State Goods and Services Tax has issued Circular No. 02/2024 on March 6, 2024. This circular introduces amendments regarding the assignment of functions to the proper officer for various provisions specified under the Act.

Background: The circular revises Circular No. 5/2023, dated January 8, 2023, to better define the roles and responsibilities of officers under rules 9, 10, and 12 of the Kerala Goods and Services Tax Rules, 2017.

Key Amendments:

  1. Expansion of Officer Roles: The Commissioner of state tax has extended the assignment of functions under rules 9, 10, and 12 to Deputy State Tax Officers and Assistant State Tax Officers. This amendment aims to enhance operational efficiency by decentralizing certain administrative tasks to lower-level officers.
  2. Modification of Circular No. 5/2023: The circular omits references to rules 9, 10, and 12 in the third column against Sl. No. 4 and renumbers existing entries under the heading “Rules.” Additionally, it inserts new entries for rules 9, 10, and 12, streamlining the officer assignments for better clarity and implementation.

Impact on Registration Procedures: All tasks related to new registrations under the Kerala State Goods and Services Tax Act, 2017, are currently managed at the Central Registration Unit. As per the circular, officers not below the rank of Assistant State Tax Officer at the Central Registration Unit are now responsible for functions under rules 9, 10, and 12 of the Kerala Goods and Services Tax Rules, 2017.

Effective Date: The circular comes into force immediately upon issuance, marking a swift implementation of the revised officer assignments.

Conclusion: Circular No. 02/2024 signifies the commitment of the Office of the Commissioner of the State Goods and Services Tax to continually enhance operational efficiency and clarity in the administration of tax laws. By redistributing responsibilities among officers and updating procedural guidelines, the circular aims to facilitate smoother compliance and enforcement of the Kerala State Goods and Services Tax Act, 2017.

***

Office of the Commissioner of the State Goods and Services Tax
Department, Tax Towers, Karamana, Thiruvananthapuram – 695 002.
Ph: 04712785276, e-mail: cstpolicy.sgst@kerala.gov.in

File No. SGST/2104/2024-PLC1

date : 06-03-2024

Circular No.02/2024

Sub: 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.

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 rules 9, Rule 10 and rule 12 of the Kerala Goods and Services Tax 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. In the circular No. 5/2023 of the Commissioner of State Tax, in the table,-

1. in the third column against Sl. No. 4, the words and figures, “Rule 9”, “Rule 10” and “Rule 12” shall be omitted.

2. in the third column against Sl. No. 5, under the heading “Rules”,-

(1) the existing Sl. No. 1 shall be renumbered as Sl. No. 1C;

(2) before the Sl. No. 1C so renumbered, the following Sl. No. and entries thereto shall be inserted, namely,-

“1. Rule 9

1A. Rule 10

1B Rule 12″

At present all the registration tasks for new registration under the Kerala State Goods and Services Tax Act, 2017 are done at the Central Registration Unit. Hence the officers not below the rank of an Assistant State Tax Officer at the Central Registration Unit are assigned with the functions under Rule 9, Rule 10 and Rule 12 of the Kerala Goods and Services Tax Rules, 2017.

This circular shall come into force at once.

Commissioner

– This document is electronically approved in e-Office on 06-03-2024. Hence it does not require an ink signature-

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