Office Memorandum No. 2325/2013/GAD of the General Administration Department, Government of Kerala dated 19th March, 2013 on the manufacture of goods [C1A-W28]

No. 2325/2013/GAD

GOVERNMENT OF KERALA

General Administration Department, Government of Kerala

Thiruvananthapuram, dated the 19th March, 2013

OFFICE MEMORANDUM

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

1. The undersigned is directed to say that references have been received in the General Administration Department, Government of Kerala on the manner in which the manufacture of goods by manufacturers is to be regulated under the Kerala General Sales Tax Act, 1963.

2. The matter has been examined. Every manufacturer carrying on the manufacture of goods shall make an application in Form GST APL-01 to the Board within one hundred and eighty 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 manufacture of goods is undertaken, and the Board shall dispose of it within one hundred and eighty days of its receipt.

4. Difficulties, if any, in the implementation of this office memorandum may be brought to the notice of the General Administration Department, Government of Kerala.

(Secretary to Government)