INDIA CODE

The register holds dated texts. A date set here selects the text it holds for that day, on the pages that hold one.

Office Memorandum No. 2473/2017/CTD of the Commercial Taxes Department, Government of Kerala dated 16th March, 2017 on the business of a customs broker [C15-EJR]

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

Dates: made 16 March 2017; in force not recorded; ceased none recorded. Gazette: none recorded. Band B.

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

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

Cite: Office Memorandum No. 2473/2017/CTD of the Commercial Taxes Department, Government of Kerala dated 16th March, 2017 on the business of a customs broker, Office Memorandum No. 2473/2017/CTD, 16th March, 2017 [C15-EJR]. Machine: C15-EJR.

No. 2473/2017/CTD

GOVERNMENT OF KERALA

Commercial Taxes Department, Government of Kerala

Thiruvananthapuram, dated the 16th March, 2017

OFFICE MEMORANDUM

Subject: The business of a customs broker by customs brokers 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 business of a customs broker by customs brokers is to be regulated under the Kerala General Sales Tax Act, 1963.

2. The matter has been examined. Every customs broker carrying on the business of a customs broker shall make an application in Form GSTR-1 to the Commissioner of Customs within thirty 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 business of a customs broker is undertaken, and the Commissioner of Customs shall dispose of it within thirty 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

Office Memorandum No. 2473/2017/CTD of the Commercial Taxes Department, Government of Kerala dated 16th March, 2017 on the business of a customs broker [C15-EJR]