Quick Summary
The recent directive from the Kerala GST Department, specified as Order No. SGST/6199/2023-PLC1 on November 03, 2023, grants authority to Joint Commissioners of State Tax in the Taxpayer Services District. This empowerment enables them to wield the powers outlined in the proviso to sub-rule (1) of rule 23 as stipulated in the Kerala Goods and Services Tax Rules, 2017 (the KGST Act). The directive is in reference to Notification S.R.O. No. 1062/2023, issued on September 30, 2023. The first
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FAQ :
The order empowers Joint Commissioners of State Tax to extend the time limit for taxpayers to apply for the revocation of their GST registration cancellation.
Joint Commissioners of State Tax in the Taxpayer Services District have been authorised.
The order relates to the first proviso to sub-rule (1) of rule 23 of the Kerala Goods and Services Tax Rules, 2017.
This notification, issued on September 30, 2023, is referenced in the new order and pertains to the powers for extending the time limit for revocation of GST registration cancellation.
The Commissioner of State Tax originally had the power to authorise officers not below the rank of Joint Commissioner for this purpose.
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