Kerala GST Department Issues Guidelines for Sections 73 & 74 Notices

Last updated: 14 October 2023


In exercise of powers conferred under section 168 of KSGST Act 2017, the following circular instructions are issued to bring out uniformity in issuing notices while proceeding under section 73 and section 74. Section 73 of the Kerala State Goods and Services Tax Act/Central Goods and Services Tax

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