Circular No.21/2024 – Kerala SGST – Common Adjudicating Authority with state wide jurisdiction for adjudication of Show Cause Notices – reg. സർക്കുലർ 21/2024 – സംസ്ഥാന ചരക്ക് സേവന നികുതി – കാരണം കാണിക്കൽ നോട്ടീസ് തീർപ്പാക്കുന്നതിനുള്ള പൊതു അധികാരി – സംബന്ധിച്ച് Circular No.12/2024-Kerala SGST Common Adjudicating Authority with state wide jurisdiction for adjudication of Show Cause Notices – reg.

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

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 –

Circular 7/2021 – Instructions/Guidelines regarding procedure to be followed in scrutiny of returns and thenceforth actions. Circular 6/2021 – Proper officer functions – scrutiny, assessment, detention, seizure, release and refund – reg Circular 04/2021 – Guidelines on blocking of credit under Rule 86A of SGST Rules, 2017 Trade Circular –  1/2021

  Circular 8/2020 – System generated Document Identification Number (DIN) is mandatory for communications issued from the Goods and Services Tax Department – reg. Circullar 6/2020 – Filing of GSTR-3B returns correctly – Guidelines regarding disclosure of ineligible ITC on account of IGST paid on inward interstate supply and import supplies in form GSTR-3B. Circular

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

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.

NO Subject ADVISORY No. 4 – GST – Composition Scheme – reg. ADVISORY NO. 3 – GST – Works Contract – Information – reg.  ADVISORY NO. 2 – GST – Pharmaceuticals dealers – Information – reg. circular No 10/2017 Circular No. 10/2017  – Verification of Stock – Input tax credit  ADVISORY NO. 1 – Stock – Carry forward