- About Coverfox
The Commercial Taxes Department forms one of the main revenue sources for the Kerala government, making up for 3/4th of its revenues. Through its 431 offices, the department caters to 1,83,000 traders across the state. The main functions of the department like tax payment, filing of returns, issue of statutory forms and declaration of consignments, among others, have been completely automated. According to the government of Kerala website, the department’s mission is “to ensure voluntary tax compliance through transparent and simplified procedures; to eliminate corrupt practices and embracing relevant technology for seamless accessibility to services and thereby ensuring trader participation in tax administration.”
The Kerala Commercial Taxes Department include:
1 State Headquarter
221 Assessment Circles
15 Districts Headquarters
74 Check posts
16 Investigation Wings
75 Enforcement Squads
Total 4615 Employees
The Acts administered by the Department include:
Kerala Value Added Tax Act
Kerala General Sales Tax Act
Kerala Tax on Paper Lotteries Act
Kerala Surcharge on Taxes Act
Kerala Agricultural Income Tax Act
Kerala Money Lenders Act
Kerala Tax on Luxuries Act
Central sales Tax Act
The GST tax rate for some of the goods and services have been listed below:
Goods and services at nil rate are:
Goods at 0.25% rate are:
Goods at 3% rate are:
Goods and services at 5% rate are:
Goods and services at 12% rate are:
Goods and services at 18% rate are:
Goods and services at 28% rate are:
The tax rates have been sourced from keralataxes.gov.in/2017/08/09/rate-of-gst-on-goods/ and keralataxes.gov.in/2017/08/09/rate-of-gst-on-services/
Individuals who wish to e-register are required to follow the below steps:
Some of the forms relating to KGST are:
Some of the forms relating to CST are:
Some of the forms relating to KML are:
T - Revision Application Form
Some of the forms relating to LT are:
1 - Form Of Luxury Tax Return
Some of the forms relating to CST (R&T) are
The above-listed information has been sourced from - old.keralataxes.gov.in/forms.aspx
|Licence and Registration Fees||0040-00-101-97|
|Licence and Registration Fees||0040-00-102-97|
Kerala VAT ACT
|Value Added Tax (VAT)||0040-00-111-99|
|Licence and Registration Fees under Value Added Tax||0040-00-111-98|
Kerala Tax on Paper Lotteries ACT
|Tax on Paper Lotteries||0040-00-800-99|
Kerala Tax on Luxuries ACT
Kerala Money Lenders ACT
|Administration of Money Lenders Act, 1958||1475-00-200-98|
Kerala Agrl. Income Tax ACT
|Tax Collection-99-Gross Receipts||0022-00-101|
|Other Receipts-99-Gross Receipts||0022-00-800|
To claim input tax credit, what kind of evidence needs to be furnished?
For claiming input tax credit, the dealer has to have a registered VAT dealer issued tax invoice that shows the tax collection separately. The tax invoice needs to also mention the TIN of the buying dealer.
Under what circumstances are refund of input tax credit allowed?
Refund of input tax is permissible where the goods bought are-
Exported or sold interstate
Used to pack materials of goods that are exported or sold interstate
Used for manufacturing of goods. The manufactured goods are then exported or sold interstate.
Used as capital goods with regards to goods exported or sold interstate.
Sent as stock transfer out of the state or the good manufactured or packed with the use the goods bought are sent out of the state as stock transfer (here, tax paid in excess of 4% is eligible for refund)
What is the helpline number(s) of the Kerala Commercial Taxes Department?
To get in touch with the Kerala Commercial Taxes Department, dial 1800 4254777 (toll free number) or 9446505527.
If one trades at 0% GST, will it be necessary to register for GST when the turnover crosses Rs. 20 lakhs?
An individual who deals with 100% exempted supply does not have to register, regardless of what the turnover is.
In GST, is there a concept of area-based exemption?
No. You will not find area-based exemptions under GST.
Income Declaration Scheme
Income from House Property
Income from Other Sources
Income Tax Calculator
Income Tax Department
Income Tax Features
Income Tax for Pensioners
Income Tax for Senior Citizens
Income Tax Refund
Income Tax Return
Income Tax Slab
How to pay Income Tax online
Payment of Tax through Credit Cards
E-Filing of Income Tax Returns