Kerala GST Department implements Section 74A procedural changes for streamlined tax adjudication across departmental verticals
Circulars
GST – States
The Kerala State GST Department issued Circular No. 14/2025 implementing procedural changes for adjudication under Section 74A of the KSGST Act, 2017. Section 74A, inserted through the Kerala Taxation Laws (Amendment) Act, 2024, standardizes timeframes for tax determination and penalty relief regardless of fraud or suppression circumstance
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