Office Memorandum No. 1215/2026/FACSD of the Food and Civil Supplies Department, Government of Kerala dated 22nd March, 2026 on the transport of goods [C16-BYC]

No. 1215/2026/FACSD

GOVERNMENT OF KERALA

Food and Civil Supplies Department, Government of Kerala

Thiruvananthapuram, dated the 22nd March, 2026

OFFICE MEMORANDUM

Subject: The transport of goods by transporters of goods under the Kerala General Sales Tax Act, 1963, regarding.

1. The undersigned is directed to say that references have been received in the Food and Civil Supplies Department, Government of Kerala on the manner in which the transport of goods by transporters of goods is to be regulated under the Kerala General Sales Tax Act, 1963.

2. The matter has been examined. Every transporter of goods carrying on the transport of goods shall make an application in Form GST APL-01 to the Appellate Authority within ninety days, accompanied by a fee of twenty-five thousand rupees.

3. It is, accordingly, clarified that a separate application shall be made in respect of each place at which the transport of goods is undertaken, and the Appellate Authority shall dispose of it within ninety days of its receipt.

4. Difficulties, if any, in the implementation of this office memorandum may be brought to the notice of the Food and Civil Supplies Department, Government of Kerala.

(Secretary to Government)