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 proviso to sub-rule (1) of rule 23 of the KGST Act, empowers the Commissioner of State Tax to authorise any officer not below the rank of a Joint Commissioner to exercise the powers under the said proviso for the extension of time limit for filing of application for revocation of cancellation of registration. Hence to authorise the Joint Commissioners of State Tax of the Taxpayer Services District to perform the said function, the following orders are issued.
In exercise of the powers conferred by the first proviso to sub-rule (1) of rule 23 of the KGST Act, the district Joint Commissioners of Taxpayer Services Units are hereby authorised to exercise the powers under the said proviso, enabling them to extend the time limit for filing of application for revocation of cancellation of registration.
Original copy of the order has been attached herewith
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