Quick Summary
The Kerala GST Department has issued a new circular, Circular No: 05/2024 dated April 06, 2024, providing guidelines on the issuance of orders under section 107 and 108 of SGST/CGST/IGST Act related to the numbering of appellate and revisional orders. This circular aims to ensure compliance and standardization of the numbering system for appellate and revisional orders issued under the GST Act in Kerala. Rule 113(1) of the Kerala GST Rules mandate serving of a summary of order in Form GST APL
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FAQ :
The circular provides guidelines for the numbering of appellate and revisional orders issued under Sections 107 and 108 of the SGST/CGST/IGST Act in Kerala, aiming for compliance and standardization.
The guidelines cover orders issued under Section 107 (Appellate Authority) and Section 108 (Revisional Authority) of the SGST/CGST/IGST Act.
Previously, orders were prepared manually and uploaded without unique serial numbers, making them difficult to identify and track through legal processes.
The format for Appellate Order Numbers is OIA/ Short form of office of the appellate authority/ Year/Unique Number.
The format for Revisional Order Numbers is RVNO/Year/Unique Number/Designation of Revisional Authority in short form.
The new numbering system for Appellate Orders will come into force from the date of issuance of the circular, which is April 06, 2024.
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