Proper Officer under KGST Act Circular 2025 Explained
The Kerala GST Department has issued a new circular clarifying the appointment of the proper officer under the KGST Act, 2017 for various provisions. This move aims to streamline administrative responsibility and eliminate confusion in GST enforcement and compliance procedures.
Let’s break down the key highlights for taxpayers, GST consultants, and businesses in Kerala.
What the Circular Covers
The circular designates officers for various key functions under the Kerala Goods and Services Tax Act, 2017:
| Provision | Proper Officer Designated |
|---|---|
| Registration (Section 25) | State Tax Officer (STO) |
| Cancellation of registration (Section 29) | Assistant Commissioner (AC) or Deputy Commissioner (DC) |
| Returns (Section 39) | STO / AC based on turnover thresholds |
| Audit (Section 65) | AC or DC |
| Assessment (Sections 62–64, 73–74) | AC or DC, depending on nature of default |
| Advance Ruling Applications | Joint Commissioner (Appeals) |
| Enforcement & Search (Sections 67–72) | Intelligence Wing (Special Circle) |
| Appeals (Section 107) | Commissioner (Appeals) |
Note: Specific zones or ranges are also notified in the annexure of the circular.
Why This Matters
This clarification solves a long-standing issue regarding jurisdictional ambiguity. Until now, overlapping powers led to procedural delays, notices from unauthorised officers, and appeal rejections due to technical defects.
Key Impact:
- Reduces litigation due to officer mismatch
- Speeds up registration, cancellation, and appeal processing
Legal Reference
It aligns with past CBIC clarifications issued under CGST Circular No. 3/2017-GST and relevant High Court rulings affirming the necessity of proper officer jurisdiction.
What Practitioners Should Do
“Ensure that any notice or summons you receive under the KGST Act mentions the name and designation of the proper officer as per the latest Kerala circular. If not, you can legally contest the validity of the proceedings.”
What Taxpayers Must Check
- All registration and cancellation orders must come from the designated officer.
- Assessments and audits must cite the proper officer and relevant provision.
Summary
Kerala GST Department’s new circular clarifies the proper officer under KGST Act for key provisions like registration, audit, and appeals. This helps reduce legal disputes and ensures compliance with jurisdictional authority under the GST framework.
Optional FAQ
Q1. What is a proper officer under KGST Act?
A proper officer is an authorised GST officer appointed by the state to carry out functions like registration, audit, assessment, etc.
Q2. What happens if a wrong officer issues a notice?
Such notices can be challenged and may be rendered invalid under law due to jurisdictional defects.
Q3. Where can I check the officer details?
Details are published in the circular and annexure on keralataxes.gov.in.