INDIA CODE
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Office Memorandum No. 817/2012/CTD of the Commercial Taxes Department, Government of Kerala dated 18th February, 2012 on the supply of goods or services [C11-5E9]

As at 7 September 2026. In force. No commencement recorded.

Dates: made 18 February 2012; in force not recorded; ceased none recorded. Gazette: none recorded. Band B.

Jurisdiction: Kerala [IN-KL]. Made by the Commercial Taxes Department, Government of Kerala.

Synthetic. This instrument, its title, its number and its words are generated by the register.

Cite: Office Memorandum No. 817/2012/CTD of the Commercial Taxes Department, Government of Kerala dated 18th February, 2012 on the supply of goods or services, Office Memorandum No. 817/2012/CTD, 18th February, 2012 [C11-5E9]. Machine: C11-5E9.

No. 817/2012/CTD

GOVERNMENT OF KERALA

Commercial Taxes Department, Government of Kerala

Thiruvananthapuram, dated the 18th February, 2012

OFFICE MEMORANDUM

Subject: The supply of goods or services by registered persons under the Kerala General Sales Tax Act, 1963, regarding.

1. The undersigned is directed to say that references have been received in the Commercial Taxes Department, Government of Kerala on the manner in which the supply of goods or services by registered persons is to be regulated under the Kerala General Sales Tax Act, 1963.

2. The matter has been examined. Every registered person carrying on the supply of goods or services shall make an application in Form GSTR-3B to the Board within seven days, accompanied by a fee of one thousand rupees.

3. It is, accordingly, clarified that a separate application shall be made in respect of each place at which the supply of goods or services is undertaken, and the Board 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 Commercial Taxes Department, Government of Kerala.

(Secretary to Government)

Made under

No enabling provision stated.

Acts on (0)

none

Acted on by (0)

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Not held (0)

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Office Memorandum No. 817/2012/CTD of the Commercial Taxes Department, Government of Kerala dated 18th February, 2012 on the supply of goods or services [C11-5E9]