General Index
Sl.No
Subject
Circular Number.
1.
SURRENDER OF UNUTILIZED BUDGET ALLOUTMENTS INSTRUCTIONS.
Sl.No
Subject
Circular Number.
1.
SURRENDER OF UNUTILIZED BUDGET ALLOUTMENTS INSTRUCTIONS.
 |
|
| Circulars-KGST | |
| Circulars-CST | |
| Circulars-AIT | |
| Circulars-KML | |
| Circulars-Entry Tax | |
| Circulars-Luxury Tax | |
| General Index on KGST |
| General Index on CST |
| General Index on KML |
| General Index on AIT |
| General Index on Entry Tax |
General Index KGST
| Year |
Circular No. |
Subject |
File No. |
| 13-08-1982 |
32/82 |
KGST Act 1963-reassessment certain instruction issued Reg. |
C1-74630/80/Tx. |
| 07-04-1987 | 7/87 | Sales Tax Advisory Committees Meeting held on 29th August 1983-Implementation o0f decision Furnishing of bill-war statement-Instructions issued |
C5-85367/83/TX |
| 05-07-1987 | 12/87/TX | Audit of Receipt 1985-86 Omission and lapses pointed out in audit remedial measures to avoid recurrences relating to agricultural Income tax-Instruction issued |
H2-31676/87/TX |
| 07-08-1987 | 14/87/TX | Local Audit Report -Non production of cash receipt book for verification-Regarding |
E5-45334/85/TX |
| 14-10-1987 | 20/87 | Audit by the Accountant General-Necessity furnishing correct replies to audit enquiries and full and latest information in rectification reports-instructions issued |
E3-48073/85/TX |
| 19-12-1987 | 26/87/TX | Taxes-sales tax proper and timely distribution o check post declarations-utilization of check post declarations for purpose of assessments instructions issued |
C1-72618/87/TX |
| 06-06-1988 | 5/88 | Kerala General Sales Tax Act, 1963-simplified method of assessment under section 17(4) instructions issued |
C1-19919/88/TX |
| 30-06-1988 | 7/88 | Taxes-Co-ordination of State Sales Tax Central Income Tax and Central Excise Departments-Regarding |
FA- 70947/87/TX |
| 15-07-1988 |
Appeals-Granting of stay by Deputy Commissioner (Appeals) and A A Cs- Certain instructions issued |
C1-45024/88/TX |
|
| 23-07-1988 |
Taxes-Institution of Civil Suits in Lower Courts on Tax matters-Certain instructions on course of action to be adopted by Department Officers-Issued |
C1. 13909/86/TX |
|
| 30-08-1998 |
Kerala General sales Tax Act 1963-Assessment of Jewellery dealers-Certain instruction-regarding |
C-1. 38048/87/TX |
|
| 30-07-1988 |
. |
K4-22045/87/TX |
|
| 03-10-1988 |
Sales Tax receipts-Audit report 1986-87- Results of test audit in general-Remedial action on the paras relating to Sales Tax-Instruction issued |
E1-48349/87/TX |
|
| 10-10-1988 |
Audit-Speedy settlement of objections raised in Audit Draft Paras etc- certain directions |
E6-59974/86/TX |
|
| 14-12-1988 |
Kerala general Sales Tax (Second Amendment) Ordinance, 1988-Implementation-Regarding |
C1-51396/88/TX |
|
| 31-12-1988 |
Implementations and statutory petitions |
F5-42038/88/TX |
|
| 13-02-1989 | Taxes-Maintenance of registers in the Sales Tax Offices- Register of Commodities and Section D C B- certain instructions issued |
C1-8379/89/TX |
|
| 20-02-1989 | K G S T Act 1963-Registration to dealers in hill produce-Issue of new registration certificate-Hill produce items specified-Instructions issued |
C5.68425/84/TX |
|
| 21-04-1989 | Kerala General sales Tax Act, 1963-Detention of Consignment at various check post- Acceptance of documents from other States- Certain instructions issued |
C1. 13029/89/TX |
|
| 11-05-1989 | Decision of the Kerala High Court-In CMP No 31640/88 in O P no 9497/88, dated 1st December 1988 |
F5-1751/89/TX |
|
| 07-06-1989 | . |
E 5-20281/89/TX |
|
| 13-06-1989 | Kerala general Sales tax Act, 1963 Maintenance of separate Register for application received for registration-Instructions-Issued |
C5-72977/88/TX |
|
| 24-06-1989 | Internal audit-programme of audit-Instructions issued |
E1-5295/87/TX |
|
| 01-08-1989 | Inspection of business place by Intelligence Wing-Disposal pf the case booked-Approval by Supervisory Officers-Instructions issued |
C1-28923/89/TX |
|
| 07-11-1989 |
K G S T Act 1963-Delay in the disposal of stay petitions regarding |
F7-40842/89/TX |
|
| 27-11-1989 |
Kerala General Sales Tax Act, 1963-Sales tax delivery note Form No 26-Excemption furnishing sales tax delivery note-Instructions issued |
C5-66719/84/TX |
|
| 29-12-1989 |
Kerala General Sales Tax Act 1963, Inspection of business place-Non-utilization of crime files for assessment-Regarding |
F2-40704/89/TX |
|
| 22-03-1990 |
Delay in settlement of pensionary claims due to non-availability of service books avoidance of Instructions issued |
B2-59775/86/TX |
|
| 23-05-1990 |
Kerala General Sales Tax Act, 1963 section 5(3) clarifications circular No 24/87 further instructions issued regarding |
C1-54506/89/TX |
|
| 22-06-1990 |
. |
E3-83273/88/TX |
|
| 29-06-1990 |
K G S T Act 1963-sections 29 29A-inspection of goods in transit-transports of goods in bullock carts effective checking of |
C5-35267/90/TX |
|
| 25-06-1990 |
. |
K2-33692/90/TX |
|
| 13-09-1990 |
. |
F7-5887/89/TX |
|
| 14-11-1990 |
Kerala General Sales Tax Act 1963-Inspection of Business Places of Gold Dealers-Revised Instruction- Regarding |
C1-70701/90/TX |
|
| 05-12-1990 | 21/90/TX | . | F2-58316/86/TX |
| . |
A I T and S T department-fixation/enhancement of rent proposals to be forwarded to government - instructions issued regarding |
B3-71216/90/TX |
|
| 25-06-1991 |
. |
J3-6763/91/TX |
|
| 25-07-1991 |
A I T Act 1991-section 68(4) issue of refunds within the time prescribed Instructions issued |
C3-19414/89/TX |
|
| 06-08-1991 |
K G S T Act 1963-Issue of Registration certificate-certain instructions regarding |
C1-39651/91/TX |
|
| 09-11-1991 |
Industries sick industrial units concessions moratorium on sales tax dues for a period of 2 years-certain instructions issued |
C2-28291/91/TX |
|
| 16-11-1991 |
. |
F5-58295/91/TX |
|
| 02-12-1991 |
. |
F8-207/91/TX |
|
| 17-12-1991 |
Audit report (RR) 1988-89-Arrears in Agricultural Income tax and sales tax action for clearing streamlining of |
E1-43662/89/TX |
|
| 06-12-1991 |
. |
J3-49912/89/TX |
|
| 24-12-1991 |
K G S T Act Auction Sales of tea-Assessment regarding |
C-168885/90/TX |
|
| 18-01-1992 |
. |
F3-990/92/TX |
|
| 18-01-1992 |
. |
F8-65478/91/TX |
|
| 18-01-1992 |
. |
J3-76806/89/TX |
|
| 31-01-1992 | F4-68469/91/TX (5/92) | . |
F4-68469/91/TX |
| 15-02-1992 | 6/92 | . |
H3-71611/89/TX |
| 12-02-1992 | 8/92 | . |
J6-31497/90/TX |
| 18-04-1992 | 11/92 | . |
C1-23344/91/TX |
| 19-05-1992 | 13/92/TX | . |
J3-7302/92/TX |
| 06-06-1992 | 15/92/TX | . |
K4-32144/92/TX |
| 17-06-1992 | 17/92 | . |
K1-33949/92/TX |
| 12-06-1992 | 19/92 | . |
J3-19151/92/TX |
| 13-07-1992 | 23/92 | K G S T Act-Assessment of contractors-Certain instructions issued |
C-1-39900/92/TX (1) |
| 13-07-1992 |
K.G.S.T. Act, 1963-Transport of goods by contractors-Certain instructions issued |
C1-39990/92/TX (2) |
|
| 23-09-1992 |
Signing of Fair Copies by the Head of Office themselves while sending Fair copies to the Superior Officers-Certain instructions-Regarding |
J3-7302/92/TX |
|
| 19-09-1992 |
K.G.S.T. Act, 1963-Checkposts-Surprise check by Vigilance Department-Irregularities detected-Instructions issued. |
C2-31337/92/TX |
|
| 27-10-1992 |
Wearing of uniform while on duty by the Department officials Regarding |
B7-41129/92/TX |
|
| 02-12-1992 |
Statutory forms-C, F and H forms-Printing and Supply-Regarding |
C3-34299/89/TX |
|
| 01-12-1992 |
Issue of priced statutory forms-Remittance of price by cash in office-Instructions issued |
C1-64923/92/TX |
|
| 14-12-1992 |
. |
C1-64929/92/TX |
|
| 16-12-1992 |
K.G.S.T.Act- Section 29A-Inspection of goods in transist Release of Security deposit collected under section 29A (2) Delay Avoidance of |
C1-64929/92/TX |
|
| 16-12-1992 |
Posting of accounts for checking Allotting different time for different dealers |
C1-64929/92/TX |
|
| 14-12-1992 |
. |
E-11037/92 |
|
| 18-02-1993 | 7/93 | . | C1-9281/93/TX |
| 15-01-1994 | 1/94 | K.G.S.T. Act-Transport of goods in vehicles application of section 29A-Certain instructions issued | C2-40759/92/TX |
| 18-03-1994 | 5/94/TX | Confidential Records-Preparation of Performance appraisals on Government Servants working in Agricultural Income Tax and Sales Tax Department-Preparation and Maintenance Certain instructions issued | A9 9421/94/TX |
| 07-04-1994 | 6/94/TX | A.I.T. Act, 1991-Composition of Agricultural Income u/s 13-Applicability to Tenancies-in-common-Clarification issued-Regarding | C3-49272/93/TX |
| 01-05-1994 | 7/94 | Taxes-Sales Tax Exemption on Bakery Products-Clarification-Regarding. | C4-2906/94/TX |
| 03-05-1994 | 9/94 | Agricultural Income Tax Act, 1950 Documents or papers placed before the Assessing and Appellate Authorities and the Appellate Tribunal-Necessity to keep such documents/papers or materials produced or relied on in the concerned files after proper indexing-Certain instructions issued | F4-7163/94/TX |
| Year |
Circular No. |
Subject |
File No. |
| 3.01.95 |
works contract - permission to opt compounding u/s 7(7A) |
C1.53164/94 |
|
| 13.02.95 | 02/95 | Cattle Feed whether it includes Tamarind seed powder clarification | C2.7351/95 |
| KGST Act 1963 Sec.5 (2A) levy of TOT impact of the decision of the Kerala High Court in DC (Law) Vs Canara Work shop Ltd. |
J4.10164/93 |
||
| KGST Act 1963 Payment of surcharge by Abkari contractors certain instructions issued. |
C2.44615/94 |
||
| 05.04.95 |
KGST Act Sec.29A (2B) Payment of advance tax certain instructions issued. |
C1.15418/95 |
|
| 10.04.95 |
KGST Act Sec.30B implementation of the provisions further instructions issued. |
C1.10301/95 |
|
| 10.04.95 |
ST exemption on cooked food and beverages reg. |
C4.35025/94 |
|
| 08.05.95 |
Taxes Power saving device concessional rate instructions issued reg. |
C4.18336/94 |
|
| 18.05.95 |
Internal Audit review and follow up actions certain instructions |
K2.10044/95 |
|
| 12.06.95 |
KGST (Amendment Ordinance 1995) reg. works contract |
C1.52593/94 |
|
| 14.07.95 |
Levy of TOT complaint from Govt. Contractors reg. |
C4.9885/95 |
|
| 17.07.95 |
Acceptance of declaration in Annexure I of SRO No.1728/93 reg. |
C1.20361/95 |
|
| 21.07.95 |
Levy of ST on Timber 93-94 item (8)of Schedule V refund of excess tax collected instructions issued. | C1.17413/95 |
|
| 25.07.95 |
KGST Act Amendment of Sec.14(1) enhancement of registration fees increase in the scale of compounding fee for belated payment of regn. Fee instructions issued. |
C1.33756/95 |
|
| 31.08.95 |
KGST Act 1963 Assmt. goods taxable at the point of LP declaration in Form 25 in cases were sale effected through commission agents furnishing of reg. |
C1.10088/95 |
|
| 25.09.95 |
Exemption from Sales Tax on Elastic tapes certain clarification reg |
C4.102570/93 |
|
| 15.07.95 |
Maintenance of proper accounts for the amount remitted by the assesses. |
F3.50345/92 |
|
| 08.12.95 |
KGST Act 1963 sale of dyes and chemicals to coir manufacturers acceptance of declaration in Annexure I of SRO No.1727/93 instructions issued |
C1.29041/95 |
|
| 20.12.95 |
RR proceedings stay orders follow up action reg. |
F2.60783/95 |
|
| 09.01.96 |
PAC meeting held on 02.01.96 speedy disposal of D.P. and LAR cases instructions issued. |
E1.63057/94 |
|
| 23.01.96 |
Works contract filing of return by awarders certain instructions issued |
C1.52415/95 |
|
| 19.01.96 |
Clarifiction of SRO No.1144/92 certain instructions issued. |
C2.31335/94 |
|
| 19.01.96 |
Acceptance of declaration in Form No.25 - instructions issued |
C1.36018/95 |
|
| 22.02.96 |
10/96 |
Auction sale of tea assmt. reg. |
C1.7052/96 |
| 19.02.96 |
Fres fish & meat exemption U/Schedule III of the KGST Act clarification reg. |
C2.63661/95 |
|
| 21.03.96 |
Payment of advance tax for the month of March request to avoid penal action on defaulters instructions. |
C1.22226/95 |
|
| 22.03.96 |
Acknowledgement for remittance of tax through cheques reg. |
C1.41292/95 |
|
| 04.05.96 |
KGST Act granting of RC demand of SOD from Co-operative Societies Reg. |
C1.1728/95 |
|
| 09.05.96 |
ST & CST exemption on sliver rovings certain clarification issued reg. |
C4.5539/94 |
|
| 31.05.96 |
Suo Moto proposals to the Board reg. |
E6.34175/95 |
|
| 25.07.96 |
Works Contract giving credit to ST payments reg. |
C1.25737/96 |
|
| 30.07.96 |
Exchange of information and Co-operation between State ST authorities & IT, Central Excise & Custom authorities reg. |
C1.17567/96 |
|
| 06.08.96 |
Appeals & stay petitions delay in disposal & dispatch of orders avoidance of instructions issued. |
L4.21962/96 |
|
| 12.08.96 |
Authorisation of STP to appear before ST authorities further instructions issued reg/ |
C1.44545/94 |
|
| 01.10.96 |
Premature baby care incubarator and phototherapy unit clarification reg. |
C4.42240/94 |
|
| 26.10.96 |
31/96 |
ST exemption on the sales TO of Japanese Quail clarification reg. |
C4.16445/96 |
| 14.11.96 |
Granting of indefinite stay by Appellate Authorities certain guidelines issued reg. |
L4.49459 |
|
| 11.12.96 |
Kerala Finance Act 1996-Salient features - instructions issued |
C1.1/96 |
|
| 02.01.97 |
KGST Act 1963 Assmt. In respect of Works contractors certain instructions reg. |
C1.57869/95 |
|
| 03.03.97 |
Levy of tax on rubber trees reg (Judgement dated 08.11.96 of HC in TRCs 17, 18, 19 & 53 to 71 of 1995 & 96 of 1995) |
F4.65436/96 |
|
| 05.04.97 |
Filing of TRCs delay in sending remarks avoidance of issue of instructions reg. |
J1.32161/96 |
|
| 02.04.97 |
Assmt. Procedure in respect of cashew dealers legal implications instructions reg. |
C1.12668/96 |
|
| 02.04.97 |
Filing of TRCs delay in sending remarks - instructions issued reg. |
J2.38410/96 |
|
| 19.05.97 |
Settlement of Audit paras/Dps/Inspection Reports pending in each Districts monitoring reg. |
E160264/96 |
|
| 30.04.97 |
Assmts. Getting Time Barred avoidance of instructions issued. |
J5.46147/95 |
|
| 18.03.97 |
Rate of tax on finished rubber goods impact of HC decision in Thamarappally Rubber Products clarification reg. |
L3.6762/95 |
|
| 26.07.97 |
21/97 |
Rectification of Audit objection revision of assmt. by applying in correct sections instructions issued. |
H1.51145/88 |
| 06.08.97 |
Judgement in CA number 1006 1316/97 filed by M/s Asok Leyland Ltd against the Judgement of Madras HC reg. |
F7.61164/96 |
|
| 06.08.97 |
Audit receipt LARs & DPs rectification remedial measures to avoid recurrences directions issued. |
E1.12944/96 |
|
| 08.08.97 |
Circular on Finance Act 1997 reg. |
C1.15347/97 |
|
| 15.10.97 |
Tax exemption 143, 145 & 146/95 reg. |
F6.9130/97 |
|
| 01.11.97 |
Extension of period for filing audited accounts |
C1.58405/97 |
|
| 10.11.97 |
Appeal cases against the orders of assmts. In special circle certain instructions reg. |
L4.60180/97 |
|
| 15.12.97 |
Regn. of dealers in Timber & Packing cases issue of new RCs certain instructions issued reg. |
C1.29843/97 |
|
| 01.01.98 |
STCP declarations processing certain instructions |
A12.37910/97 |
|
| 13.01.98 |
Non production of assmt. Records to the audit staff of AG avoidance certain instructions. |
E1.9507/95 |
|
| -do- |
Performance audit by AG on the assmts and collection of ST rendering co-operation to audit staff instructions issued. |
-do- |
|
| -do- |
O&M and detailed inspection of subordinate offices implementation further instructions issued reg. |
-do- |
|
| 21.01.98 |
Delay in the disposal of remanded cases certain instructions |
E1.32730/89 |
|
| 05.03.98 |
KGST Act exemption from sales tax due on medicines dispensed by Registered Medical Practioners from their dispensaries reg. |
C1.43265/97 |
|
| 05.03.98 |
Form 26-delivery note transport of rubber to tyre companies for sale certain clarification. |
C2.56137/97 |
|
| 15.04.98 |
Kerala Finance Bill 1998-99 Salient features reg. |
C1.7000/98 |
|
| 18.04.98 |
Approval of assmts. Certain instructions issued. |
C2.39356/96 |
|
| 28.05.98 |
KGST Act 1963 Manufacturing and sale of centrifugal latex M/s Padinjarekkara Agencies Ltd, Kottayam clarification reg. |
C2.61512/97 |
|
| 17.06.98 |
Settlement of audit paras, draft paras and inspection reports PAC recommendations pending in each districts monitoring reg. |
E1.12944/96 |
|
| 08.07.98 |
Denial of concession granted as per notification to K&VI units clarification. |
C2.55241/97 |
|
| 31.08.98 |
KGST Act sec.29(2) documents to be filed by consigners at STCP judgement in OP No.9046/97 clarification reg. |
C2.588/95 |
|
| 24.09.98 |
Proper maintenance of registers in ST offices |
C1.10983/97 |
|
| 24.09.98 |
Amendment made to Kerala Stamp Act w.e.f. 29.07.96 implication relating to CT dept. certain instructions issued. |
C1.26412/97 |
|
| 31.08.98 |
Rate of tax on tractor, spare parts notification SRO.No. 1728/93 clarification. |
C2.33839/98 |
|
| 28/98 |
Rate of tax on computer collution of entries in the schedule to notfn. SRO.No.1728/93 clarification |
C2.13013/98 |
|
| 23.10.98 |
Purchase tax U/s 5 A payable by gold jewelers who opt for compounding clarification reg. |
C2.13013/98 |
|
| 05.11.98 |
Approval of assmts dispensed with further steps to protect revenue instructions issued. |
C2.57243/98 |
|
| 01.12.98 |
Extension of period for filing audited account. |
C1.57301/98 |
|
| 10.12.98 |
RR Act empowering IACs to exercise the functions of collection under RR Act. |
C1.57179/97 |
|
| 19.12.98 |
Scrutiny of Tribunal orders filing TRCs certain instructions. |
J1.60276/98 |
|
| 20.02.99 |
KGST Act I Rate of tax on Copra certain clarification issued reg. |
C2.39566/97 |
|
| Levy of tax on Cardamom assmt in respect of auctioneers certain clarification reg. |
C1.60485/98 |
||
| Non production of assmt. Files for audit instructions. |
E1.41834/98 |
||
| Kerala Fiance Bill 1999-Salient features reg. |
C1.16000/99 |
||
| Approval of assmts reintroduced regarding |
C2.23339/99 |
||
| 22.05.99 |
Internal Audit effective checking of assmts PAC |
E1.17143/99 |
|
| 28.06.99 |
Rate of tax on computer collusion of entries in the schedule to the notification SRO 1728/93 Clarification reg. |
C2.13013/98 |
|
| 19.07.99 |
Maintenance of accounts by dealrs reg. |
C1.33882 |
|
| 24.07.99 |
Exemption of dyes & Chemicals to coir and handloom industries clarification reg. |
C2.18875 |
|
| 21.08.99 |
Reduction of interest on arrears Section 23 A of the KGST Act and of the KAIT Act implementation of the provisions instructions issued reg. |
C1.16000 |
|
| 01.09.99 |
Local audit report & internal audit notes rectification of defects before November 1999 instructions reg. |
E1.40290/99 |
|
| 24.09.99 |
KGST Act Assmts of cardamom dealers certain instruction reg. |
C1.16000/99 |
|
| 28.09.99 |