Office Memorandum No. 1521/2008/CTD of the Commercial Taxes Department, Government of Kerala dated 28th March, 2008 on the practice as a goods and services tax practitioner [C16-MBG]

No. 1521/2008/CTD

GOVERNMENT OF KERALA

Commercial Taxes Department, Government of Kerala

Thiruvananthapuram, dated the 28th March, 2008

OFFICE MEMORANDUM

Subject: The practice as a goods and services tax practitioner by goods and services tax practitioners 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 practice as a goods and services tax practitioner by goods and services tax practitioners is to be regulated under the Kerala General Sales Tax Act, 1963.

2. The matter has been examined. Every goods and services tax practitioner carrying on the practice as a goods and services tax practitioner shall make an application in Form GST EWB-01 to the Commissioner 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 practice as a goods and services tax practitioner is undertaken, and the Commissioner 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 Commercial Taxes Department, Government of Kerala.

(Secretary to Government)