Kerala GST Department Issues Circular to Streamline Notices Under Sections 73 and 74

The Kerala GST Department has issued a circular aimed at streamlining the process of issuing notices under Sections 73 and 74 of the GST Act. These provisions pertain to the recovery of taxes and penalties in case of tax evasion or non-compliance. The circular provides detailed guidelines for officers to follow when issuing such notices, ensuring consistency and reducing delays. The department has emphasized the need for clear documentation and timely delivery of notices, helping businesses address their issues swiftly. This move is expected to improve transparency and efficiency in the department’s enforcement of tax laws.