GST

Trade Circular 1/2022 – Mandatory furnishing of correct and proper information of ineligible / blocked Input Tax Credit and reversal thereof in return in FORM GSTR-3B – instructions issued-reg
Circular 10/2022 – Kerala SGST Act, 2017 – Detention, seizure and release of goods and conveyances U/s 129 of the SGST / CGST Act, 2017 – instructions issued – reg
Circular 3/2022 – Acceptance of bank guarantee for release of consignment detained under Section 129 of the SGST Act – Clarification and Instructions issued – reg.
Circular 8/2022 – Clarification regarding extension of limitation under GST Law in terms of Hon’ble Supreme Court’s Order.
Circular 6/2022 – Kerala SGST Act 2017 – Procedure to be followed on detection of undervaluation of goods in the course of transportation – Instructions issued – reg.
Circular 1/2022 GST on Services supplied to Government authority and Government Entity

NO	Subject
Circular No.10/2019	Kerala Flood Cess – Instructions regarding collection of Kerala Flood Cess and liability to file Flood Cess Return.
Circular No. 9/2019	SGST Act – Special drive for cancellation of registration of return defaulters – instructions issued.
Circular No. 8/2019	SGST Act – Guidelines regarding inspection, search and seizure procedure
Circular 7/2019	Guidelines regarding completion of assessments with regard to discrepancies in self assessed returns filed by registered persons.
Circular 4/2019	GST Registered Tax Payers – Validation of Registration details furnished – SoP for visit to taxable person’s premises for verification of registration particulars.

NO	Subject
Circular 19/2018	Benami GST Registration – Instructions on measures to prevent evasion of tax
Circular 17/2018	Procedure for interception of conveyances for inspection of goods in movement, and detention, release and confiscation of such goods and conveyances
Circular 5/2018	Disbursal of SGST component of refund claim – Instruction issued-reg.
Circular 9/2018	SGST Dept. – Reporting of data on application for Refund using RFD-01 to State/Central Tax Authorities – Date-wise data furnishing- instruction issued-reg.
Circular 12/2017	Kerala Goods and Services Tax Ordinance, 2017- Sec.10 – Extention of time limit for filing intimation for composition levy under sub-rule(1) of Rule 3 of the Kerala Goods and Services tax Rules, 2017 – reg.
Circular 3/2018	KSGST Act 2017 – Sale of lottery run by State Government – instructions issued – reg.
Circular 2/2018	Disbursal of SGST components of Refund claim – Instructions
Circular 1/2018	Manual filing and processing of refund claims in respect of Zero-rated supplies.