Standing Order No. 1596/2026 of the Commercial Taxes Department, Government of Kerala dated 9th April, 2026 on the practice as a goods and services tax practitioner [C1H-TS5]

Standing Order No. 1596/2026

GOVERNMENT OF KERALA

Commercial Taxes Department, Government of Kerala

Thiruvananthapuram, dated the 9th April, 2026

STANDING ORDER

To

All Preventive Officers,

Subject: The practice as a goods and services tax practitioner by goods and services tax practitioners 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 practice as a goods and services tax practitioner by goods and services tax practitioners.

2. The matter has been examined. Every goods and services tax practitioner carrying on the practice as a goods and services tax practitioner shall make an application in Form GST REG-01 to the Authority for Advance Ruling within fifteen days, accompanied by a fee of one thousand rupees.

3. The Preventive Officer shall ensure that bill of entry is dealt with as directed above, and shall report compliance to the Authority for Advance Ruling within fifteen 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)