Office Memorandum No. 3909/2011/TD of the Transport Department, Government of Kerala dated 12th May, 2011 on the supply of goods or services [C1A-QCX]

No. 3909/2011/TD

GOVERNMENT OF KERALA

Transport Department, Government of Kerala

Thiruvananthapuram, dated the 12th May, 2011

OFFICE MEMORANDUM

Subject: The supply of goods or services by registered persons under the Kerala General Sales Tax Act, 1963, regarding.

1. The undersigned is directed to say that references have been received in the Transport Department, Government of Kerala on the manner in which the supply of goods or services by registered persons is to be regulated under the Kerala General Sales Tax Act, 1963.

2. The matter has been examined. Every registered person carrying on the supply of goods or services shall make an application in Form GST REG-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 supply of goods or services 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 Transport Department, Government of Kerala.

(Secretary to Government)