Kerala Goods and Services Tax (Thirteenth Amendment) Rules, 2020 - S. R. O. No. 927/2020 - Kerala SGST

GOVERNMENT OF KERALA Taxes (B) Department NOTIFICATION G.O.(P) No.180/2020/TAXES. Dated, Thiruvananthapuram, 31st December, 2020 16th Dhanu, 1196 S. R. O. No. 927/2020 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 (Thirteenth Amendment) Rules, 2020. (2) Save as otherwise provided in these rules, they shall be deemed to have come into force on the 30th day of September, 2020. 2. Amendment of the Rules.- In the Kerala Goods and Services Tax Rules, 2017 (hereinafter referred to as the said rules), in rule 46, after clause (q), the following clause shall be inserted, namely: (r) Quick Response code, having embedded Invoice Reference Number (IRN) in it, in case invoice has been issued in the manner prescribed under sub-rule (4) of rule 48. . 3. In the said rules, in rule 48, in sub-rule (4), the following proviso shall be inserted, namely: Provided that the Commissioner may, on the recommendations of the Council, by notification, exempt a person or a class of registered persons from issuance of invoice under this sub-rule for a specified period, subject to such conditions and restrictions as may be specified in the said notification. . 4. In the said rules, in rule 138A, for sub-rule (2), the following sub-rule shall be substituted, namely: (2) In case, invoice is issued in the manner prescribed under sub-rule (4) of rule 48, the Quick Response (QR) code having an embedded Invoice Reference Number (IRN) in it, may be produced electronically, for verification by the proper officer in lieu of the physical copy of such tax invoice. . 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.) The Government had framed the Kerala Goods and Services Tax Rules, 2017 by notification 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 for carrying out the purposes of the Kerala State Goods and Services Tax Act, 2017 (20 of 2017). Now, Government have decided to amend the Kerala Goods and Services Tax Rules, 2017 for incorporating the recommendations of the Goods and Services Tax Council. The notification is intended to achieve the above object.