Seeks to bring in force provisions of Kerala Goods and Services Tax (Fifth Amendment) Rules, 2019 - S. R. O. No. 470/2020 - Kerala SGST

GOVERNMENT OF KERALA Taxes (B) Department NOTIFICATION G.O.(P) No.93/2020/TAXES. Dated, Thiruvananthapuram, 22nd July, 2020 7th Karkadakam, 1195 S. R. O. No. 470/2020 In exercise of the powers conferred by section 164 of the Kerala State Goods and Services Tax Act, 2017 (20 of 2017) read with clause (c) of rule 9 and rule 25 of the Kerala Goods and Services Tax (Fifth Amendment) Rules, 2019 (hereinafter referred to as the rules), made vide notification issued under G.O.(P) No. 93/2019/TAXES. dated 28th June, 2019 and published as S.R.O. No. 434/2019 in the Kerala Gazette Extraordinary No. 1444 dated 1st July, 2019, the Government, hereby appoints the 21st day of April, 2020, as the date from which the said provisions of the rules, shall come into force. 2. This notification shall be deemed to have come into force on the 28th day of April, 2020. By order of the Governor RAJESH, KUMAR SINGH, Additional Chief Secretary to Government. Explanatory Note (This does not form part of the notification, but is intended to indicate its general purport.) On the recommendation of the Goods and Services Tax Council, the Government of Kerala have decided to give effect to the provisions of rule 87 (13) and FORM GST PMT-09 of the Kerala Goods and Services Tax Rules, 2017. The notification is intended to achieve the above object.