Standing Order No. 305/2010 of the Women and Child Development Department, Government of Kerala dated 26th October, 2010 on the transport of goods [C1P-3DY]

Standing Order No. 305/2010

GOVERNMENT OF KERALA

Women and Child Development Department, Government of Kerala

Thiruvananthapuram, dated the 26th October, 2010

STANDING ORDER

To

All Inspectors,

Subject: The transport of goods by transporters of goods 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 Women and Child Development 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 transport of goods by transporters of goods.

2. The matter has been examined. Every transporter of goods carrying on the transport of goods shall make an application in Form GSTR-9 to the proper officer within one hundred and eighty days, accompanied by a fee of ten thousand rupees.

3. The Inspector shall ensure that bill of entry is dealt with as directed above, and shall report compliance to the proper officer within one hundred and eighty days.

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

(Secretary to Government)