The Kerala SGST Commissionerate issues clarification on 7/11/2021, on the functions of the proper officers in relation to various sections of the Kerala State Goods and Services Act (KGST), 2017. The Circular highlights functions relating to scrutiny of returns, adjudication under section 73/74 , issue of notices and adjudication under section 129/130 and refunds.
The Circular also addresses the issue as to the notices issued by the intelligence and audit wing, being adjudicated by the same verticals. As a result, the intelligence and audit systems have shifted from their core functions to adjudication, appellate proceedings, court proceedings and arrears recovery which affects the professionalism of intelligence and audit systems. To tackle this difficulty, the Circular clarifies that “all the show cause notice issued by the Proper Officer belonging to the Intelligence formation shall be transferred to the officer belonging to the respective jurisdictional assessment (taxpayer services and dispute resolution) vertical.”
The Different paras of this Circular shall come into force on such date as the Commissioner of State Taxes may, by Circular, appoint.
