Quick Summary
In a bid to ensure uniformity and ease of implementation, the Kerala GST Department has issued Circular No. 3/2025-Kerala SGST dated January 20, 2025. The circular clarifies the issuance of separate notices under Sections 73 and 74 of the Kerala State Goods and Services Tax (KSGST) Act, 2017. The circular emphasizes that each subject matter of a taxpayer must be treated independently, with separate notices issued for issues under Section 73 (relating to tax not paid, short-paid, or erroneously
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FAQ :
The circular aims to ensure uniformity and ease of implementation by clarifying the issuance of separate notices under Sections 73 and 74 of the KGSGT Act.
Section 73 deals with tax not paid, short-paid, or erroneously refunded without fraud, while Section 74 pertains to tax evasion involving fraud, willful misstatement, or suppression of facts.
No, the circular explicitly states that separate notices must be issued for issues under Section 73 and Section 74, as combining them creates difficulties in adjudication and closure.
Taxpayers with multiple issues falling under both Section 73 and Section 74 will receive separate notices for each section, addressing the respective subject matters independently.
FORM GST DRC-01 is an electronic summary of a show cause notice that must be served along with the notice issued under various sections, including 73 and 74.
Until the GSTN implements a solution for multiple notices, proper officers must create a new adjudication case ID for each additional notice and manually upload all related records.
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