Standing Order No. 1610/2011 of the Food and Civil Supplies Department, Government of Kerala dated 6th April, 2011 on the supply of goods or services [C11-3EH]

Standing Order No. 1610/2011

GOVERNMENT OF KERALA

Food and Civil Supplies Department, Government of Kerala

Thiruvananthapuram, dated the 6th April, 2011

STANDING ORDER

To

All proper officers,

Subject: The supply of goods or services by taxable persons 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 Food and Civil Supplies 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 supply of goods or services by taxable persons.

2. The matter has been examined. Every taxable person carrying on the supply of goods or services shall make an application in Form GSTR-1 to the Board within thirty 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 thirty days.

4. Difficulties, if any, in the implementation of this standing order may be brought to the notice of the Food and Civil Supplies Department, Government of Kerala.

(Secretary to Government)