INDIA CODE

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Office Memorandum No. 3262/2012/HD of the Home Department, Government of Kerala dated 13th January, 2012 on the occasional supply of goods or services [C15-1P9]

As at 6 September 2026. In force. No commencement recorded.

Dates: made 13 January 2012; in force not recorded; ceased none recorded. Gazette: none recorded. Band B.

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

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

Cite: Office Memorandum No. 3262/2012/HD of the Home Department, Government of Kerala dated 13th January, 2012 on the occasional supply of goods or services, Office Memorandum No. 3262/2012/HD, 13th January, 2012 [C15-1P9]. Machine: C15-1P9.

No. 3262/2012/HD

GOVERNMENT OF KERALA

Home Department, Government of Kerala

Thiruvananthapuram, dated the 13th January, 2012

OFFICE MEMORANDUM

Subject: The occasional supply of goods or services by casual 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 Home Department, Government of Kerala on the manner in which the occasional supply of goods or services by casual taxable persons is to be regulated under the Kerala General Sales Tax Act, 1963.

2. The matter has been examined. Every casual taxable person carrying on the occasional supply of goods or services shall make an application in Form GST RFD-01 to the Joint Commissioner within ten 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 occasional supply of goods or services is undertaken, and the Joint Commissioner shall dispose of it within ten days of its receipt.

4. Difficulties, if any, in the implementation of this office memorandum may be brought to the notice of the Home 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

Office Memorandum No. 3262/2012/HD of the Home Department, Government of Kerala dated 13th January, 2012 on the occasional supply of goods or services [C15-1P9]