Standing Order No. 2131/2021 of the Commercial Taxes Department, Government of Kerala dated 17th November, 2021 on the distribution of input tax credit [C17-S8F]

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

Dates: made 17 November 2021; 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, beneath the Act its recital names.

Cite: Standing Order No. 2131/2021 of the Commercial Taxes Department, Government of Kerala dated 17th November, 2021 on the distribution of input tax credit, Standing Order No. 2131/2021, 17th November, 2021 [C17-S8F]. Machine: C17-S8F.

Standing Order No. 2131/2021

GOVERNMENT OF KERALA

Commercial Taxes Department, Government of Kerala

Thiruvananthapuram, dated the 17th November, 2021

STANDING ORDER

All Superintendents,

Subject: The distribution of input tax credit by input service distributors 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 Commercial Taxes 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 distribution of input tax credit by input service distributors.

2. The matter has been examined. Every input service distributor carrying on the distribution of input tax credit shall make an application in Form GST RFD-01 to the Principal Commissioner within ninety days, accompanied by a fee of one thousand rupees.

3. The Superintendent shall ensure that register of stock is dealt with as directed above, and shall report compliance to the Principal Commissioner within ninety days.

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