Kerala GST Dept issued guidelines regarding the Issuance of Orders

The Kerala GST Department issued guidelines vide Circular No: 05/2024 dated April 06, 2024 regarding the Issuance of Orders under section 107 and 108 of SGST/CGST/IGST Act - Numbering of Appellate and Revisional Orders.

Rule 113(1) of the Kerala GST Rules mandate serving of a summary of order in Form GST APL-04 along with the Order issued under sub section (11) of Section 107 of the State GST Act by the Appellate Authority. The Order under Sub-Section (11) of Section 107 mentioned above is prepared manually by the Appellate Authority and uploaded in the portal. These orders may get challenged before Appellate Tribunals / courts by both taxpayers as well as the Department.

Source : keralataxes.gov.in/