Proper officer for various provisions under the Kerala State Goods and Services Tax Act, 2017

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..... ate : 08-01-2023 Circular No. 05/2023 Sub: Proper officer for various provisions under the Kerala State Goods and Services Tax Act, 2017 Reg. Ref: 1.Circular No. 6/2021 of the Commissioner of State Tax, dated 07-11-2021. 2. Government order No. G.O. (Ms) No.55/2022/Taxes, dated 02-08-2022. 1. In exercise of the powers conferred by Clause (91) of Section 2 read with sub-sectio .....

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..... 1. Proviso to section 78 2 Joint Commissioner of State Tax 1. Sub-section (1), (2), (5), proviso to sub-section (7) and sub-section (9) of section 67 2. Sub-section (1) and (2) of section 71 3. Proviso to section 81 4. Sub-rules (1),(2),(3), and (4) of rule 139 3 Deputy Commissioner of .....

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..... , (2), (3), (5), (6), (7), (8), (10),(11), (12), (14) and (15) of rule 147 4 Assistant Commissioner / State Tax Officer 1. Sub-Section (5) of section 10 2. Sub-section (8) of section 25 3. Sub- section (6) of section 35 4. Proviso to Sub-Section (1) of section 27 5. Section 28 6. Section 29 7. Section 30 .....

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..... 132 17. Rule 143 18. Sub-rules (1), (3), (4), (5), (6) and (7) of rule 144 19. Sub-rules (1) and (2) of rule 145 20. Rule 146 21. Rule 150 22. Sub-rules (1),(2) and (3) of rule 151 23. Rule 152 24. Rule 153 25. Rule 155 26. Rule 156 5 Deputy State Tax Officer/ Assistant State Tax Officer .....

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..... s Tax Act on any other officer of state tax who is subordinate to him. 3. Any other circular/instruction which are in contrary to this circular stand rescinded from 10th day of January, 2023. 4. This shall come into force on the 10th day of January, 2023 Sd/- COMMISSIONER - Circular - Trade Notice - Public Notice - Instructions - Office orders Tax Management India - taxmanageme .....

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