Amendment in Notification No. 66/2020/TAXES. dated 14th May, 2020 - S. R. O. No. 667/2021 - Kerala SGST

GOVERNMENT OF KERALA Taxes (B) Department NOTIFICATION G.O.(P) No.69/2021/TAXES Dated, Thiruvananthapuram, 7th September, 2021 22nd Chingam, 1197 S. R. O. No. 667/2021 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 14th 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, after the words notifies registered person, other than , the words a government department, a local authority, shall be inserted. 2. This notification shall be deemed to have come into force on the 1st day of June, 2021. 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 exclude government departments and local authorities from the requirement of issuance of e-invoice. The notification is intended to achieve the above object.