Amendment in Notification G.O.(P) No.66/2020/TAXES. dated 14th May, 2020 and published as S.R.O. No.316/2020 - S.R.O. No. 351/2021 - Kerala SGST

GOVERNMENT OF KERALA Taxes (B) Department NOTIFICATION G.O.(P) No. 35/2021/TAXES Dated, Thiruvananthapuram, 5th April, 2021 22nd Meenam, 1196 S. R. O. No. 351/2021 In exercise of the powers conferred by sub-rule (4) of rule 48 of the Kerala Goods and Services Tax Rules, 2017, the Government of Kerala, on the recommendations of the Council, hereby makes the following further amendment in the notification issued under G.O.(P) No.66/2020/TAXES. dated 14 th May, 2020 and published as S.R.O. No.316/2020 in the Kerala Gazette Extraordinary No.1178 dated 14th May, 2020, namely:- In the said notification, in the first paragraph, with effect from the 1st day of April, 2021, for the words one hundred crore rupees , the words fifty crore rupees shall be substituted. (2) This notification shall be deemed to have come into force on the 8th day of March, 2021. By order of the Governor, BISHWANATH SINHA, Principal Secretary to Government. Explanatory Note (This does not form part of the notification, but is intended to indicate its general purport.) On recommendation of the Goods and Services Tax Council, the Government have decided to implement e-invoicing for the taxpayers having aggregate turnover exceeding Rs. fifty crores from 1 st day of April, 2021. The notification is intended to achieve the above object.