Amendment in Notification S.R.O. No.316/2020 dated 14th May, 2020 - S. R. O. No. 938/2020 - Kerala SGST

GOVERNMENT OF KERALA Taxes (B) Department NOTIFICATION G.O.(P) No.190/2020/TAXES. Dated, Thiruvananthapuram, 31st December, 2020 16th Dhanu, 1196 S. R. O. No. 938/2020 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 amendments in the notification issued under G.O.(P) No.66/2020/TAXES. dated 14th May, 2020 and published as S.R.O. No.316/2020 in the Kerala Gazette Extraordinary No.1178 dated 14th May, 2020, namely:- AMENDMENT In the said notification, in the first paragraph, with effect from the 1st day of January, 2021, for the words five hundred crore rupees , the words one hundred crore rupees shall be substituted. 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 Service Tax Council, the Government have decided to implement e-invoicing for the taxpayers having aggregate turnover exceeding ₹ 100 Cr from 1st January 2021. The notification is intended to achieve the above object.