Kerala GST Department issues Instructions for Issuing Separate Notices to Taxpayers under Sections 73 & 74 of the KGST Act [Read Circular]

Kerala GST Department issues Instructions - Kerala GST Department - GST Department - Separate Notices to Taxpayers - KGST Act - taxscan

In accordance with its authority under Section 168 of the Kerala State Goods and Services Tax (KSGT) Act 2017, the KGST Department has released circular no. 16/2023 to standardize the issuance of notices under Sections 73 and 74. These sections pertain to the determination of tax liabilities, with Section 73 addressing non-fraudulent cases and Section…

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