Standing Order No. 421/2011 of the Commercial Taxes Department, Government of Kerala dated 21st March, 2011 on the operation of an electronic commerce platform [C14-Z9D]

Standing Order No. 421/2011

GOVERNMENT OF KERALA

Commercial Taxes Department, Government of Kerala

Thiruvananthapuram, dated the 21st March, 2011

STANDING ORDER

To

All Preventive Officers,

Subject: The operation of an electronic commerce platform by electronic commerce operators 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 operation of an electronic commerce platform by electronic commerce operators.

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-9 to the Commissioner within fifteen days, accompanied by a fee of five hundred rupees.

3. The Preventive Officer shall ensure that tax invoice is dealt with as directed above, and shall report compliance to the Commissioner 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)