Standing Order No. 4406/2012 of the Finance Department, Government of Kerala dated 28th February, 2012 on the making of taxable supplies [C15-21E]

As at 7 September 2026. In force. No commencement recorded.

Dates: made 28 February 2012; in force not recorded; ceased none recorded. Gazette: none recorded. Band B.

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

Synthetic. This instrument, its title, its number and its words are generated by the register, beneath the Act its recital names.

Cite: Standing Order No. 4406/2012 of the Finance Department, Government of Kerala dated 28th February, 2012 on the making of taxable supplies, Standing Order No. 4406/2012, 28th February, 2012 [C15-21E]. Machine: C15-21E.

Standing Order No. 4406/2012

GOVERNMENT OF KERALA

Finance Department, Government of Kerala

Thiruvananthapuram, dated the 28th February, 2012

STANDING ORDER

All Preventive Officers,

Subject: The making of taxable supplies by taxable 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 Finance 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 making of taxable supplies by taxable persons.

2. The matter has been examined. Every taxable person carrying on the making of taxable supplies shall make an application in Form GST DRC-03 to the Commissioner of Customs within one hundred and eighty days, accompanied by a fee of two hundred rupees.

3. The Preventive Officer shall ensure that electronic way bill is dealt with as directed above, and shall report compliance to the Commissioner of Customs within one hundred and eighty days.

4. Difficulties, if any, in the implementation of this standing order may be brought to the notice of the Finance 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 Finance 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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