Kerala Goods and Services Tax (Amendment) Rules, 2021. - S. R. O. No. 548/2021 - Kerala SGST

GOVERNMENT OF KERALA Taxes (B) Department NOTIFICATION G.O.(P) No.50/2021/TAXES. Dated, Thiruvananthapuram, 20th July, 2021 4th Karkadakam, 1196 S. R. O. No. 548/2021 In exercise of the powers conferred by section 164 of the Kerala State Goods and Services Tax Act, 2017 (20 of 2017), the Government of Kerala, on the recommendations of the Council, hereby makes the following rules further to amend the Kerala Goods and Services Tax Rules, 2017, issued under G.O.(P) No.79/2017/TAXES. dated 30th June, 2017 and published as S.R.O. No.377/2017 in the Kerala Gazette Extraordinary No. 1367 dated 30th June, 2017, namely:- RULES 1. Short title and commencement.- (1) These rules may be called the Kerala Goods and Services Tax (Amendment) Rules, 2021. (2) These rules shall be deemed to have come into force on the 27th day of April, 2021. 2. Amendment of the Rules.- In the Kerala Goods and Services Tax Rules, 2017, in rule 26 in sub-rule (1), after the third proviso, the following proviso shall be inserted, namely:- Provided also that a registered person registered under the provisions of the Companies Act, 2013 (Central Act 18 of 2013) shall, during the period from the 27th day of April, 2021 to the 31st day of May, 2021, also be allowed to furnish the return under section 39 in FORM GSTR-3B and the details of outward supplies under section 37 in FORM GSTR-1 or using invoice furnishing facility, verified through electronic verification code (EVC). . By order of the Governor, Dr. Sharmila Mary Joseph, 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, Government have decided to amend the Kerala Goods and Services Tax Rules, 2017 in order to allow the registered person registered under the provisions of the Companies Act, 2013 (Central Act 18 of 2013), to furnish the return in FORM GSTR-3B and in FORM GSTR-1 or using invoice furnishing facility, verified through electronic verification code (EVC) during the period from the 27th day of April, 2021 to the 31st day of May, 2021. The notification is intended to achieve the above object.