Office Memorandum No. 1237/2010/LD of the Law Department, Government of Kerala dated 25th March, 2010 on the export of goods [C11-0RM]
As at 6 September 2026. In force. No commencement recorded.
No. 1237/2010/LD
GOVERNMENT OF KERALA
Law Department, Government of Kerala
Thiruvananthapuram, dated the 25th March, 2010
OFFICE MEMORANDUM
Subject: The export of goods by exporters under the Kerala General Sales Tax Act, 1963, regarding.
1. The undersigned is directed to say that references have been received in the Law Department, Government of Kerala on the manner in which the export of goods by exporters is to be regulated under the Kerala General Sales Tax Act, 1963.
2. The matter has been examined. Every exporter carrying on the export of goods shall make an application in Form GSTR-3B to the proper officer within seven days, accompanied by a fee of one hundred rupees.
3. It is, accordingly, clarified that a separate application shall be made in respect of each place at which the export of goods is undertaken, and the proper officer shall dispose of it within seven days of its receipt.
4. Difficulties, if any, in the implementation of this office memorandum may be brought to the notice of the Law Department, Government of Kerala.
(Secretary to Government)
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