Kerala Goods and Services Tax (Seventh Amendment) Rules, 2020. - S. R. O. No. 471/2020 - Kerala SGST

GOVERNMENT OF KERALA Taxes (B) Department NOTIFICATION G.O.(P) No.94/2020/TAXES. Dated, Thiruvananthapuram, 22nd July, 2020 7th Karkadakam, 1195 S. R. O. No. 471/2020 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 make the following rules further to amend the Kerala Goods and Services Tax Rules, 2017, issued by notification 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 (Seventh Amendment) Rules, 2020. (2) Save as otherwise provided, they shall come into force on the 5th day of May, 2020. 2. Amendment of the Rules.- In the Kerala Goods and Services Tax Rules, 2017 (hereinafter referred to as the said rules), with effect from the 21st April, 2020, in rule 26, in sub-rule (1), after the proviso, following proviso shall be inserted, namely: - Provided further that a registered person registered under the provisions of the Companies Act, 2013 (Central Act 18 of 2013) shall, during the period from the 21st day of April, 2020 to the 30th day of June, 2020, also be allowed to furnish the return under section 39 in FORM GSTR- 3B verified through electronic verification code (EVC). . 3. In the said rules, after rule 67, with effect from a date to be notified later, the following rule shall be inserted, namely: - 67A. Manner of furnishing of return by short messaging service facility .- Notwithstanding anything contained in this Chapter, for a registered person who is required to furnish a Nil return under section 39 in FORM GSTR-3B for a tax period, any reference to electronic furnishing shall include furnishing of the said return through a short messaging service using the registered mobile number and the said return shall be verified by a registered mobile number based One Time Password facility. Explanation . - For the purpose of this rule, a Nil return shall mean a return under section 39 for a tax period that has nil or no entry in all the Tables in FORM GSTR-3B. . 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.) The Government have 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, the Government have decided to amend the Kerala Goods and Services Tax Rules, 2017 in order to allow the person registered under the provisions of the Companies Act, 2013 (Central Act 18 of 2013) to furnish the return under section 39 in FORM GSTR- 3B verified through electronic verification code (EVC) during the period from the 21st day of April, 2020 to the 30th day of June, 2020 and to introduce provision to furnish a Nil return under section 39 in FORM GSTR-3B for a tax period through a short messaging service using the registered mobile number. The notification is intended to achieve the above object.