In a recent development, the Kerala Goods and Services Tax (GST) Department has issued guidelines on the Issuance of Orders under sections 107 and 108 of SGST/CGST/IGST Act, specifically addressing the Numbering of Appellate and Revisional Orders.

Key Highlights of the Guidelines: 1. Order Summary Requirement: Rule 113(1) of the Kerala GST Rules mandates the provision of a summary of the order in Form GST APL-04 alongside the Order issued under sub-section (11) of Section 107 by the Appellate Authority. Similarly, the Revisional Authority is required to issue a summary of the order in Form GST APL-04 along with the order issued under sub-section

(1) of Section 108. 2. Manual Preparation and Online Upload: Orders under Section 107 (Appellate Authority) and Section 108 (Revisional Authority) are currently prepared manually and uploaded in the portal. These orders, which are pivotal for subsequent legal processes, may be challenged before Appellate Tribunals or courts by both taxpayers and the Department.

3. Introduction of Unique Order Numbering System: To streamline the process and ensure clarity and traceability of orders, the guidelines introduce a unique numbering system for both Appellate and Revisional Orders. The format for Appellate Orders will follow the structure: OIA/Office Abbreviation/Year/Unique Number, while Revisional Orders will be numbered as RVNO/Year/Unique Number/Designation Abbreviation. 4. Maintenance of Registers:

The guidelines emphasize the maintenance of registers in every appellate office for issuing Appellate Order Numbers and separate registers for orders issued by Revisional Authorities, following specific formats outlined in Annexure-III and Annexure-IV respectively. Implementation Timeline: The new numbering system for Appellate Orders will be effective immediately from the date of issuance of this circular, 06-April-2024.