Seeks to bring in force provisions of the Kerala Goods and Services Tax (Seventh Amendment) Rules, 2020 - S. R. O. No. 646/2020 - Kerala SGST

GOVERNMENT OF KERALA Taxes (B) Department NOTIFICATION G.O.(P) No.124/2020/TAXES Dated, Thiruvananthapuram, 7 th October, 2020 21th Kanni, 1196 S. R. O. No. 646/2020 In exercise of the powers conferred by section 164 of the Kerala State Goods and Services Tax Act, 2017 (20 of 2017) read with rule 3 of the Kerala Goods and Services Tax (Seventh Amendment) Rules, 2020 (hereinafter referred to as the rules), made vide notification issued under G.O.(P) No. 94/2020/TAXES. dated 22nd July, 2020 and published as S.R.O. No.471/2020 in the Kerala Gazette Extraordinary No. 1714 dated 22nd July, 2020, the Government, hereby appoints the 8th day of June, 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 8th day of June, 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 67A of the Kerala Goods and Services Tax Rules, 2017 for furnishing a nil return in FORM GSTR-3B by Short Message Service. The notification is intended to achieve the above object.