Standing Order No. 4261/2024 of the Commercial Taxes Department, Government of Kerala dated 17th September, 2024 on the manufacture of goods [C19-ZZ3]

Standing Order No. 4261/2024

GOVERNMENT OF KERALA

Commercial Taxes Department, Government of Kerala

Thiruvananthapuram, dated the 17th September, 2024

STANDING ORDER

To

All Appraisers,

Subject: The manufacture of goods by manufacturers 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 manufacture of goods by manufacturers.

2. The matter has been examined. Every manufacturer carrying on the manufacture of goods shall make an application in Form GST REG-01 to the proper officer within seven days, accompanied by a fee of five thousand rupees.

3. The Appraiser shall ensure that consignment is dealt with as directed above, and shall report compliance to the proper officer within seven 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)