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േകരള സരകാര

GOVERNMENT OF KERALA

േകരള ഗസറ്

KERALA GAZETTE

ആധികാരികമായി ്പസിദെപടുതുനത

PUBLISHED BY AUTHORITY

Regn.No. KERBIL/2012/45073

dated 2012-09-05 with RNI

Reg No.KL/TV(N)/634/2021-2023

വാല്ം 13

Vol. XIII

നമര

No.

െചാവ, 2024 ഡിസംബര 24

Tuesday, 24th December 2024

1200 ധനു 9

9th Dhanu 1200

1946 െപൗഷം 3

3rd Pousha 1946

Part III

Kerala State Goods and Services Tax Department

േകരള സരകാര

GOVERNMENT OF KERALA

2024

This is a digitally signed Gazette.

Authenticity may be verified through https://compose.kerala.gov.in/

NOTIFICATION

[No. 9/2024-State Tax]

No. SGST/3167/2024-PD (R) 3.

28th November 2024.

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 20thDecember, 2012, published in

the Kerala Gazette No. 3, Volume II, dated the 15thJanuary, 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

(1)

(2)

(3)

(4)

(5)

(6)

New Registration

30 days

Deputy

Joint

Additional

under Kerala

Commissioner

Commissioner,

Commissioner

Value Added Tax

Taxpayer

Act, 2003

Services

Services (HQ)

Division

District

New

30 days

Deputy

Joint

Additional

Registration

Commissioner

Commissioner,

Commissioner

under Central

Taxpayer

Sales Tax Act

Services

Services (HQ)

1956

Division

District

Renewal of

3 working

Deputy

Joint

Additional

Registration

days

Commissioner

Commissioner,

Commissioner

under Kerala

Taxpayer

Value Added

Services

Services (HQ)

Tax Act, 2003

Division

District

Form 21CC

3 months

State Tax

Deputy

Joint

Refunds under

Officer/

Commissioner

Commissioner,

Kerala Value

Assistant

Taxpayer

Added Tax Act

Commissioner ,

Services

2003

Taxpayer

Division

District

Services

Circle

Granting New

15 working

Deputy

Joint

Additional

License under

days

Commissioner

Commissioner,

Kerala Money

Taxpayer

Lenders Act,

Services

Services (HQ)

1958

division

District

KERALA GAZETTE

Part III

____________________________________________________________________________________________________________________________

This is a digitally signed Gazette.

Authenticity may be verified through https://compose.kerala.gov.in/

Renewal of

7 working

Deputy

Joint

Additional

License

days

Commissioner

Commissioner,

Commissioner

under Kerala

Taxpayer

Money Lenders

Services

Services (HQ)

Act 1958

Division

District

New

30 days

Deputy

Joint

Additional

Registration

Commissioner

Commissioner,

Commissioner

under Kerala

Taxpayer

General Sales

Services

Services (HQ)

Tax Act 1963

Division

District

Registration

7 working

Assistant

Deputy

Joint

under Kerala

days;

State Tax

Commissioner,

Commissioner

State Goods

Officer/

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/

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

Amendment of

15 working

State Tax

Deputy

Joint

Registration

days;

Officer/

Commissioner

Commissioner,

details under

Assistant

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

Refunds under

60 days

Deputy

Joint

Additional

Kerala State

Commissioner

Commissioner,

Goods and

Taxpayer

Services Tax

Services

Services (HQ)

Act 2017

Division

District

Office of the Commissioner of Kerala

State Goods and Services Tax,

AJIT PATIL, IAS,

Thiruvananthapuram.

Commissioner.

(1)

(2)

(3)

(4)

(5)

(6)

24th December 2024

KERALA GAZETTE

____________________________________________________________________________________________________________________________

This is a digitally signed Gazette.

Authenticity may be verified through https://compose.kerala.gov.in/

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.

KERALA GAZETTE

Part III

____________________________________________________________________________________________________________________________

This is a digitally signed Gazette.

Authenticity may be verified through https://compose.kerala.gov.in/

____________________________________________________________________________________________________________________________

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AT THE GOVERNMENT CENTRAL PRESS, THIRUVANANTHAPURAM, 2024