Kerala GST Dept. issued Order on time limit for filing of application for revocation of cancellation of GST registration

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The Kerala GST Department issued Order No. SGST/6199/2023-PLC1 dated November 03, 2023, authorizing Joint Commissioners of State Tax in the Taxpayer Services District to exercise powers under the proviso to sub-rule (1) of rule 23 of the Kerala Goods and Services Tax Rules, 2017 (“the KGST Act”). This pertains to Notification S.R.O. No. 1062/2023, dated September 30, 2023.

The first proviso to sub-rule (1) of rule 23 of the KGST Act, empowers the Commissioner of State Tax to authorise any officer not below the rank of a Joint Commissioner to exercise the powers under the said proviso for the extension of time limit for filing of application for revocation of cancellation of registration. Hence to authorise the Joint Commissioners of State Tax of the Taxpayer Services District to perform the said function, the following orders are issued.

In exercise of the powers conferred by the first proviso to sub-rule (1) of rule 23 of the KGST Act, the district Joint Commissioners of Taxpayer Services Units are hereby authorised to exercise the powers under the said proviso, enabling them to extend the time limit for filing of application for revocation of cancellation of registration.

The Order can be accessed at: https://keralataxes.gov.in/wp-content/uploads/2018/05/Revocation-authorisation-proceedings.pdf