Office Memorandum No. 4704/2018/CTD of the Commercial Taxes Department, Government of Kerala dated 6th July, 2018 on the distribution of input tax credit [C1B-AA2]

No. 4704/2018/CTD

GOVERNMENT OF KERALA

Commercial Taxes Department, Government of Kerala

Thiruvananthapuram, dated the 6th July, 2018

OFFICE MEMORANDUM

Subject: The distribution of input tax credit by input service distributors 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 distribution of input tax credit by input service distributors is to be regulated under the Kerala General Sales Tax Act, 1963.

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 EWB-01 to the proper officer within twenty 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 distribution of input tax credit is undertaken, and the proper officer shall dispose of it within twenty 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)