Kerala GST Department Circular on Assigning Proper Officers for Different Rules Under KGST Act, 2017:

Kerala GST Department Circular on Assigning Proper Officers for Different Rules Under KGST Act, 2017 The Kerala GST Department issued Circular No. 12/2025, dated May 02, 2025, changing Circular No. 5/2023 regarding the assignment of proper officers under the Kerala State Goods and Services Tax Act, 2017. The amendments are being made to help forgive the interest and penalty under Section 73 for financial years 2017-18, 2018-19, and 2019-20, as suggested in the meeting of the 53rd GST Council. The circular explains which officer will handle waiver applications depending on the type of notice or order. Tasks under Section 79 are now given to deputy or assistant state tax officers in the Taxpayer Services team to make sure applications are processed quickly. This circular has been in effect since March 15, 2025. In practice, with the authority provided as per Clause (91) of Section 2 read with subsection (1) of Section 5 of the Kerala State Goods and Services Tax Act, 2017 (20 of 2017), and subject to subsection (2) of Section 5 of the mentioned Act, the Commissioner of the State Tax Department has appointed numerous functions through the circular mentioned above to the officers of the state GST department under the Act. In the 53rd meeting of the GST Council, it was suggested to help in forgiving interest or penalty or both, as asked under section 73 of the GST Act pertaining to financial years 2017-18, 2018-19, and 2010-20, subject to selected conditions. In accordance with the suggestions of the council meeting to enforce provisions of such forgiveness, amendments have been introduced in the KSGST Act 2017, and section 128A is added, effective from November 01, 2024. The process of enjoying the advantages of the scheme and the process flow by the proper officer has been described in Rule 164 of the KGST Rules, 2017. Refer to the official circular for complete information