- 16th January 2023
- Posted by: wead@kt
- Category: GST Circular
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- Circular No. 16/2023 – Instructions regarding subject wise issuance of separate notices to the same tax payer under sections 73 & 74 of KSGST Act 2017 – reg.
- Circular No.14/2023 Generation and quoting of a unique ReFerence Number (RFN) on all communications issues by the State GST Officers to tax payers and other concerned individuals instead of using DIN – Instructions issued – reg.
- Circular No.13/2023 – SGST Act 2017 – Service of notice or issuance of order is stayed by order of a court or Appellate Tribuna – Maintenance of Call Book – instructions issued – reg:
- Circular 12/2023 – Completing Audit procedure under Section 65 of the KSGST Act 2017 – Procedure to be followed by the Audit Monitoring Committee (AMC) – Instructions – reg.
- Circular 11/2023 – Allocation of adjudication files to DC (TPS) vertical and DC(Adjudication) – instructions issued – reg.
- Circular 8/2023 – Clarification to deal with difference in Input Tax Credit (ITC) availed in FORM GSTR-3B as compared to that detailed in FORM GSTR-2A for FY 2017-18 and 2018-19
- Circular 7/2023 – Disposal of pending adjudication post restructuring – Instructions issued – reg.
- Circular 6/2023 – Pecuniary Limit for the issuance of show cause notices and passing of orders w.e.f 10th January, 2023 – instructions issued
- Circular 5/2023 – Proper officer for various provisions under the Kerala State Goods and Services Tax Act, 2017 w.e.f 10th January, 2023 – reg.
- Circular 4/2023 – Shifting of adjudication from Intelligence, Enforcement and Audit verticals to Taxpayer services Formations w.e.f 10th January, 2023 – Reg.
- Circular No. 1/2023 – Implementation of Re-organization of the State GST Department, Kerala – Assigning names to Offices and officials – Guidelines issued – Reg.
