Office Memorandum No. 468/2026/CTD of the Commercial Taxes Department, Government of Kerala dated 17th August, 2026 on the operation of an electronic commerce platform [C14-JAT]
As at 6 September 2026. In force. No commencement recorded.
No. 468/2026/CTD
GOVERNMENT OF KERALA
Commercial Taxes Department, Government of Kerala
Thiruvananthapuram, dated the 17th August, 2026
OFFICE MEMORANDUM
Subject: The operation of an electronic commerce platform by electronic commerce operators 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 operation of an electronic commerce platform by electronic commerce operators is to be regulated under the Kerala General Sales Tax Act, 1963.
2. The matter has been examined. Every electronic commerce operator carrying on the operation of an electronic commerce platform shall make an application in Form GSTR-1 to the Joint Commissioner within seven days, accompanied by a fee of two hundred rupees.
3. It is, accordingly, clarified that a separate application shall be made in respect of each place at which the operation of an electronic commerce platform is undertaken, and the Joint 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 Commercial Taxes Department, Government of Kerala.
(Secretary to Government)
Made under
No enabling provision stated.
Acts on (0)
none
Acted on by (0)
none
Not held (0)
none