Standing Order No. 3759/2006 of the Commercial Taxes Department, Government of Kerala dated 2nd September, 2006 on the supply of goods or services [C12-Q63]
As at 7 September 2026. In force. No commencement recorded.
Standing Order No. 3759/2006
GOVERNMENT OF KERALA
Commercial Taxes Department, Government of Kerala
Thiruvananthapuram, dated the 2nd September, 2006
STANDING ORDER
To
All Deputy Commissioners,
Subject: The supply of goods or services by registered 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 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 supply of goods or services by registered persons.
2. The matter has been examined. Every registered person carrying on the supply of goods or services shall make an application in Form GST EWB-01 to the Board within fifteen days, accompanied by a fee of two hundred rupees.
3. The Deputy Commissioner shall ensure that tax invoice is dealt with as directed above, and shall report compliance to the Board within fifteen 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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