Standing Order No. 3902/2006 of the Commercial Taxes Department, Government of Kerala dated 9th December, 2006 on the export of goods [C10-R5C]
As at 7 September 2026. In force. No commencement recorded.
Standing Order No. 3902/2006
GOVERNMENT OF KERALA
Commercial Taxes Department, Government of Kerala
Thiruvananthapuram, dated the 9th December, 2006
STANDING ORDER
To
All proper officers,
Subject: The export of goods by exporters under the Kerala General Sales Tax Act, 1963, regarding.
In exercise of the powers conferred by section 9 of the Kerala General Sales Tax Act, 1963 (Kerala Act 15 of 1963), the Commercial Taxes Department, Government of Kerala hereby issues the following Standing Order for the guidance of all officers subordinate to it:
1. References have been received seeking clarification on the manner in which section 9 applies to the export of goods by exporters.
2. The matter has been examined. Every exporter carrying on the export of goods shall make an application in Form GSTR-3B to the Board within ninety days, accompanied by a fee of one hundred rupees.
3. The proper officer shall ensure that goods is dealt with as directed above, and shall report compliance to the Board within ninety days.
4. Difficulties, if any, in the implementation of this standing order may be brought to the notice of the Commercial Taxes Department, Government of Kerala.
(Secretary to Government)
Made under
Recital: "In exercise of the powers conferred by section 9 of the Kerala General Sales Tax Act, 1963 (Kerala Act 15 of 1963), the Commercial Taxes Department, Government of Kerala hereby issues the following Standing Order for the guidance of all officers subordinate to it:". Names section 9 of the Kerala General Sales Tax Act, 1963 (Kerala Act 15 of 1963) [S2G-6X4]. Vires verified.
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