Regn.No. KERBIL/2012/45073
dated 2012-09-05 with RNI compose.kerala.gov.in egazette.kerala.gov.in
Reg No.KL/TV(N)/634/2021-2023 printing.kerala.gov.in
മകരള സരകാര
GOVERNMENT OF KERALA
മകരള ഗസറ്
KERALA GAZETTE
ആധികാരികാേയി ്പസിദറ്റപടുതുനത
PUBLISHED BY AUTHORITY
ചചാവ, 2024 ഡിസംബര 24
Tuesday, 24th December 2024
1200 ധനു 9
1946 ചപൗഷം 3
9th Dhanu 1200
3rd Pousha 1946
വാലം 13
നരേ 52
No.
Vol. XIII
Part III
Kerala State Goods and Services Tax Department
©
മകരള സരകാര
GOVERNMENT OF KERALA
2024
16 KERALA GAZETTE Part III ____________________________________________________________________________________________________________________________NOTIFICATION
[No. 9/2024-State Tax]
28th November 2024.
No. SGST/3167/2024-PD (R) 3.
In exercise of the powers conferred under Section 3 of the Kerala Right to Service Act, and in supersession to the Notification No. Al-28359/2012/CT dated 20th December, 2012, published in the Kerala Gazette No. 3, Volume II, dated the 15th January, 2013, Part III, of the Commissioner, I hereby notify the services that will be rendered by the Kerala State Goods and Services Tax Department of the Government of Kerala, the designated officers, the First Appellate Authorities, the Second Appellate Authorities and the stipulated time limits for the purpose of the said section. The time limit specified below will commence after all the necessary documents/details, if any, required for providing a service are submitted.
Sl. Name of Time Designated First Appellate Second Appellate
No. Service limit Officer Authority Authority
(1) (2) (3) (4) (5) (6) 1 New Registration 30 days Deputy Joint Additional under Kerala Commissioner Commissioner, Commissioner Value Added Tax Taxpayer Taxpayer Taxpayer Act, 2003 Services Services Services (HQ)
Division District
2 New 30 days Deputy Joint Additional Registration Commissioner Commissioner, Commissioner under Central Taxpayer Taxpayer Taxpayer Sales Tax Act
Services Services Services (HQ) 1956
Division District
3 Renewal of 3 working Deputy Joint Additional Registration days Commissioner Commissioner, Commissioner under Kerala Taxpayer Taxpayer Taxpayer Value Added Services Services Services (HQ) Tax Act, 2003 Division District
4 Form 21CC 3 months State Tax Deputy Joint
Refunds under Officer/ Commissioner Commissioner, Kerala Value Assistant Taxpayer Taxpayer Added Tax Act Commissioner , Services Services 2003 Taxpayer Division District
Services
Circle
5 Granting New 15 working Deputy Joint Additional License under days Commissioner Commissioner Commissioner, Kerala Money Taxpayer Taxpayer Taxpayer Lenders Act, Services Services Services (HQ) 1958
division District
24th December 2024 KERALA GAZETTE 17 ____________________________________________________________________________________________________________________________(1) (2)
(3)
(4) (5) (6) 6 Renewal of 7 working Deputy Joint Additional License days Commissioner Commissioner, Commissioner under Kerala Taxpayer Taxpayer Taxpayer Money Lenders Services Services Services (HQ) Act 1958 Division District
7 New 30 days Deputy Joint Additional Registration Commissioner Commissioner, Commissioner under Kerala Taxpayer Taxpayer Taxpayer General Sales Services Services Services (HQ) Tax Act 1963 Division District
8 Registration 7 working Assistant Deputy Joint under Kerala days; State Tax Commissioner, Commissioner State Goods or Officer/ Taxpayer Taxpayer and Services If any deficiency is found, Deputy Services Services (HQ) Tax Act 2017 within 7 working days of State Tax (HQ)
receipt of clarification/ Officer/ information/documents State Tax (Form GSR REG-04); Officer/ or Assistant In the cases of Aadhaar Commissioner authentication failed/not (CRU) opted/field visit is required, within 30 days from the date of submission of the application
9 Amendment of 15 working State Tax Deputy Joint Registration days; Officer/ Commissioner Commissioner, details under or Assistant Taxpayer Taxpayer Kerala State If any deficie- Commissioner, Services Servies Goods and ncy is found, Taxpayer Division District Services within 7 work- Services Tax Act 2017 ing days of Circle
receipt of Form GST REG-04
10 Refunds under 60 days Deputy Joint Additional Kerala State Commissioner Commissioner Commissioner, Goods and Taxpayer Taxpayer Taxpayer
Services Services Services (HQ) Services Tax Act 2017 Division District
AJIT PATIL, IAS, Commissioner. Office of the Commissioner of Kerala State Goods and Services Tax, Thiruvananthapuram.
18 KERALA GAZETTE Part III ____________________________________________________________________________________________________________________________Explanatory Note
(This does not form part of the notification, but is intended to indicate its general purport.) Section 3 of the Kerala State Right to Services Act, 2012 (18 of 2012) empowers every Head of Department to notify the designated officers, services that will be rendered by the designated officers, stipulation of time limit for rendering the services, the First Appellate Authorities, the Second Appellate Authorities. Subsequent to introduction of Goods and Services Tax Department, new services under the Act are introduced. Concomittant changes are also brought in the name and designation of officers after the re-organisation of the Department. The changes brought in are also to be incorporated in the notification.
The notification is intended to achieve the above object.
____________________________________________________________________________________________________________________________ PUBLISHED BY THE SUPERINTENDENT OF GOVERNMENT PRESSES AT THE GOVERNMENT CENTRAL PRESS, THIRUVANANTHAPURAM, 2024