Office Memorandum No. 2570/2014/ED of the Energy Department, Government of Kerala dated 21st February, 2014 on the supply of goods or services [C11-AZQ]
As at 7 September 2026. In force. No commencement recorded.
No. 2570/2014/ED
GOVERNMENT OF KERALA
Energy Department, Government of Kerala
Thiruvananthapuram, dated the 21st February, 2014
OFFICE MEMORANDUM
Subject: The supply of goods or services by taxable persons under the Kerala General Sales Tax Act, 1963, regarding.
1. The undersigned is directed to say that references have been received in the Energy Department, Government of Kerala on the manner in which the supply of goods or services by taxable persons is to be regulated under the Kerala General Sales Tax Act, 1963.
2. The matter has been examined. Every taxable person carrying on the supply of goods or services shall make an application in Form GSTR-3B to the Commissioner 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 supply of goods or services is undertaken, and the Commissioner 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 Energy Department, Government of Kerala.
(Secretary to Government)
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