Office of the Commissioner of the State Goods and Services Tax
Department, Tax Towers, Karamana, Thiruvananthapuram – 695 002.
Ph: 04712785230, e-mail: csectioncct.ctd@kerala.gov.in
File No. CT/7522/2022-C1
date : 07-01-2023
Circular No 1/2023-GST
Sub: Implementation of Re-organization of the State GST Department, Kerala – Assigning names to Offices and officials – Guidelines issued – Reg.
Ref: G.O.(Ms) No.55/2022/TAXES dated 02.08.2022.
Consequent to the implementation of the re-organization of the State GST Department, Kerala, the following guidelines shall be adhered to w.e.f. 10.01.2023, while assigning names to offices and officials. The name and style of names of offices and concerned officials shall be as below:
| Sl. No. | Formation | Official Name | Example |
| 1 | Taxpayer Services HQ | Additional Commissioner, Taxpayer Services Headquarters | |
| 2 | Taxpayer Services District | Joint Commissioner, Taxpayer Services, <name of District> | Joint Commissioner, Taxpayer Services, Thiruvananthapuram |
| 3 | Taxpayer Services Division | Deputy Commissioner, Taxpayer Services Division, <name of Division> | Deputy Commissioner, Taxpayer Services Division, Neyyattinkara |
| 4 | Taxpayer Services Circle | Assistant Commissioner /State Tax Officer, Taxpayer Services Circle, <name of Circle> | Assistant Commissioner /State Tax Officer, Taxpayer Services Circle, Thrippunithura |
| 5 | Deputy Commissioner Arrear Recovery | Deputy Commissioner, Arrear Recovery, <name of District> | Deputy Commissioner, Arrear Recovery, Ernakulam |
| 6 | Assistant Commissioner/State Tax Officer Arrear Recovery | Assistant Commissioner /State Tax Officer, Arrear Recovery, <name of District> | Assistant Commissioner /State Tax Officer, Arrear Recovery, Wayanad |
| 7 | Audit HQ | Additional Commissioner, Audit Headquarters | |
| 8 | Audit District | Joint Commissioner, Audit,<name of District> | Joint Commissioner, Audit, Ernakulam |
| 9 | Audit Division | Deputy Commissioner, Audit Division, <name of Division> | Deputy Commissioner, Audit Division, Neyyattinkara |
| 10 | Audit Team | Senior Audit Officer/ Audit Officer, Audit Team, <name of Team>* Each Senior Audit Officer/ Audit Officer in an audit team shall be titled SAO-1/AO-1 or SAO-2/AO-2 | Senior Audit Officer/ Audit Officer-1, Audit Team, Thrippunithura |
| 11 | Intelligence and Enforcement HQ | Additional Commissioner -1, Intelligence and Enforcement Headquarters | |
| 12 | Intelligence and Enforcement Zone | Joint Commissioner, Intelligence and Enforcement, <name of Zone> | Joint Commissioner, Intelligence and Enforcement, Thiruvananthapuram Zone |
| 13 | Deputy Commissioner Intelligence | Deputy Commissioner, Intelligence, <name of District> | Deputy Commissioner, Intelligence, Kozhikkode |
| 14 | Deputy Commissioner Enforcement | Deputy Commissioner, Enforcement, <name of Zone> | Deputy Commissioner, Enforcement, Kozhikkode Zone, |
| 15 | Intelligence Unit | Senior Intelligence Officer/ Intelligence Officer, Intelligence Unit, <name of Unit> | Senior Intelligence Officer/ Intelligence Officer, Intelligence Unit, Thrippunithura |
| 16 | Enforcement Squad | Senior Enforcement Officer/ Enforcement Officer, Enforcement Squad, <name of Squad> | Senior Enforcement Officer/ Enforcement Officer, Enforcement Squad, Palakkad |
| 17 | Appeals HQ | Additional Commissioner, Appeals Headquarters | |
| 18 | Joint Commissioner Appeals | Joint Commissioner, Appeals, <name of District> | Joint Commissioner, Appeals, Kollam |
| 19 | Law Office | Law Officer, <name of District> | Law Officer, Thiruvananthapuram |
| 20 | Joint Commissioner Law Office (Ernakulam) | Joint Commissioner, Law, Ernakulam | |
| Deputy Commissioner, Law, Ernakulam | |||
| Additional Law Officer, Ernakulam | |||
| 21 | Tribunal | Departmental Member, <name of Bench>, <name of District> | Departmental Member, AIT & STAT, Additional Bench, Thiruvananthapuram |
| Secretary <name of Bench>, <name of District> | Secretary, AIT & STAT, Ernakulam | ||
| Additional Secretary <name of Bench>, <name of District> | Additional Secretary, AIT & STAT, Ernakulam |
DIVISIONS IN COMMISSIONERATE
| Sl. No. |
| Division/ Cell/Unit | Official Name* |
| 1 | Tax Research and Policy Cell | ||
| i. | Data Analytics Division | Deputy Commissioner, Data Analytics Division, Kerala State GST Commissionerate | |
| Assistant Commissioner /State Tax Officer, Data Analytics Division, Kerala State GST Commissionerate | |||
| ii. | Policy Division | Deputy Commissioner, Policy Division, Kerala State GST Commissionerate | |
| Assistant Commissioner /State Tax Officer, Policy Cell, Kerala State GST Commissionerate | |||
| 2 | Internal Audit and Internal Vigilance Cell | Deputy Commissioner, Internal Audit and Internal Vigilance Cell, Kerala State GST Commissionerate | |
| Assistant Commissioner /State Tax Officer, Internal Audit and Internal Vigilance Cell, Kerala State GST Commissionerate | |||
| 3 | Review Cell | Deputy Commissioner, Review Cell, Kerala State GST Commissionerate | |
| Assistant Commissioner /State Tax Officer, Review Cell, Kerala State GST Commissionerate | |||
| 4 | Legal Cell | Deputy Commissioner, Legal Cell, Kerala State GST Commissionerate | |
| Assistant Commissioner /State Tax Officer, Legal Cell, Kerala State GST Commissionerate | |||
| 5 | Training Cell | Deputy Commissioner, Training Division, Kerala State GST Commissionerate | |
| 6 | IT Management Cell | ||
| i. | IT Infrastructure Division | Deputy Commissioner, IT Infrastructure Division, Kerala State GST Commissionerate | |
| Assistant Commissioner /State Tax Officer, IT Infrastructure Division, Kerala State GST Commissionerate | |||
| ii. | IT Management Division | Deputy Commissioner, IT Management Division, Kerala State GST Commissionerate | |
| Assistant Commissioner /State Tax Officer, IT Management Division, Kerala State GST Commissionerate | |||
| 7 | Statistics and Performance Management Cell | Deputy Commissioner, Statistics and Performance Management Cell, Kerala State GST Commissionerate | |
| 8 | Advance Ruling Cell | Deputy Commissioner, Advance Ruling Cell, Kerala State GST Commissionerate | |
| Assistant Commissioner /State Tax Officer, Advance Ruling Cell, Kerala State GST Commissionerate | |||
| 9 | Administration Cell | ||
| i. | Personnel Division | Deputy Commissioner, Personnel Division, Kerala State GST Commissionerate | |
| Assistant Commissioner /State Tax Officer, Personnel Division, Kerala State GST Commissionerate | |||
| ii. | Infrastructure | Deputy Commissioner, Infrastructure Division, | |
| iii. | Public Relations Cell | Deputy State Tax Officer/Assistant State Tax Officer, Public Relations Cell, Kerala State GST Commissionerate | |
–
| II. Divisions under Taxpayer Services HQ | |||
| Sl. No. | Division/ Cell/Unit | Official Name* | |
| 10 | Taxpayer Services HQ | Joint Commissioner, Taxpayer Services Headquarters, Kerala State GST Commissionerate | |
| Deputy Commissioner, Taxpayer Services Headquarters, Kerala State GST Commissionerate | |||
| i. | Central Registration Unit | Assistant Commissioner /State Tax Officer, Central Registration Unit, Kerala State GST Commissionerate | |
| ii. | C&AG Cell | Deputy Commissioner, C&AG Cell, Kerala State GST Commissionerate | |
| Assistant Commissioner /State Tax Officer, C&AG Cell, Kerala State GST Commissionerate | |||
| III. Divisions under Intelligence HQ | |||
| 11 | Coordination Division | Deputy Commissioner, Coordination Division, Intelligence and Enforcement Headquarters, Kerala State GST Commissionerate | |
| i. | Cyber Forensics Cell | Senior Intelligence Officer/ Intelligence Officer, Cyber Forensics Cell, Kerala State GST Commissionerate | |
| ii. | Automatic Number Plate Recognition System Cell | Deputy Intelligence Officer/ Assistant Intelligence Officer, Automatic Number Plate Recognition System Cell, Kerala State GST Commissionerate | |
| iii. | Inter Administration Co- Ordination Cell | Senior Intelligence Officer/ Intelligence Officer, Inter Administration Co-Ordination Cell, Kerala State GST Commissionerate | |
| 12 | Economic Intelligence Division | Deputy Commissioner, Economic Intelligence Division, Kerala State GST Commissionerate | |
| Senior Intelligence Officer/ Intelligence Officer, Economic Intelligence Division, Kerala State GST Commissionerate | |||
* Each DC/ AC/STO in Division/ Cell/Unit/ Sub Division shall be titled as DC-1, DC-2, etc.. AC-1/STO-1, AC-2/STO-2, etc..
As per the Government Order vide reference 2nd cited, the post of Assistant State Officer (Higher Grade) has been renamed as Deputy State Tax Officer. In this circumstance, the nomenclature of the post of Deputy State Tax Officer /Assistant State Tax Officer working under various formations shall be as under.
| Si. No. | Formation | Official Name |
| 1 | Intelligence Unit | Deputy Intelligence Officer/Assistant Intelligence Officer |
| 2 | Enforcement Squad | Deputy Enforcement Officer, Assistant Enforcement Officer |
| 3 | Audit Team | Deputy Audit Officer/Assistant Audit Officer |
| 4 | Cyber Forensics Cell | Deputy Intelligence Officer/Assistant Intelligence Officer |
| 5 | Automatic Number Plate Recognition System Cell | Deputy Intelligence Officer/Assistant Intelligence Officer |
| 6 | Inter Administration Co- Ordination Cell | Deputy Intelligence Officer/Assistant Intelligence Officer |
| 7 | Economic Intelligence Division | Deputy Intelligence Officer/Assistant Intelligence Officer |
The nomenclature of Senior Clerk working under various formations will be as under.
| Sl. No. | Formation | Official Name |
| 1 | Taxpayer Services | Senior Tax Assistant |
| 2 | Intelligence | Senior Intelligence Assistant |
| 3 | Enforcement | Senior Enforcement Assistant |
| 4 | Audit | Senior Audit Assistant |
| 5 | Appeal | Senior Appeal Assistant |
The letter heads and other communications from a particular office shall carry the names as above.
Sd/-
COMMISSIONER
To
All concerned.