Registration of Government Departments, local bodies, Government under GST as per Section 22(1) and Section 25(6) of the Kerala State Goods and Services Tax Act 2017. - GST - States - B1/157/2017/TAXES

GOVERNMENT OF KERALA TAXES (B) DEPARTMENT No. B1/157/2017/TAXES CIRCULAR Dated, Thiruvananthapuram, 24/10/2017 Sub: Registration of Government Departments, local bodies, Government under GST as per Section 22(1) and Section 25(6) of the Kerala State Goods and Services Tax Act 2017. Goods and Services Tax (GST) has been rolled out in the Country effective from 01/07/2017. Many local bodies, Government Departments, Government institutions etc; are required to take registration under GST for taxable supplies of goods or services made by them and for remitting the GST collected by them. In the erstwhile VAT/Service Tax period, registrations were obtained by the local bodies, Government departments and other Government institutions, but those were not based on PAN number issued by the Income Tax Department. Now, in GST Law, for registration under Section 22(1) and Section 25(6) of the Central Goods and Services Tax Act and Kerala State Goods and Services Tax Act, PAN is mandatory. Hence such entities are hereby directed to obtain institutional PAN and apply for fresh registration in GST regime at the earliest. It is also clarified that for the purpose of Section 51 of the CGST and SGST Act, the Drawing and Disbursing Officer shall obtain separate TDS registration based on TAN issued by the Income Tax Department. MINHAJ ALAM, Secretary to Government