Standing Order No. 584/2007 of the Home Department, Government of Kerala dated 23rd July, 2007 on the supply of goods or services [C1J-0ST]

Standing Order No. 584/2007

GOVERNMENT OF KERALA

Home Department, Government of Kerala

Thiruvananthapuram, dated the 23rd July, 2007

STANDING ORDER

To

All Inspectors,

Subject: The supply of goods or services by registered persons 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 Home 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 supply of goods or services by registered persons.

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 Principal Commissioner within twenty days, accompanied by a fee of ten thousand rupees.

3. The Inspector shall ensure that electronic way bill is dealt with as directed above, and shall report compliance to the Principal Commissioner within twenty days.

4. Difficulties, if any, in the implementation of this standing order may be brought to the notice of the Home Department, Government of Kerala.

(Secretary to Government)