Kerala Goods and Services Tax (Eighth Amendment) Rules, 2021 - S. R. O. No. 773/2021 - Kerala SGST

GOVERNMENT OF KERALA Taxes (B) Department NOTIFICATION G.O.(P) No.107/2021/TAXES. Dated, Thiruvananthapuram, 28th October, 2021 12th Thulam, 1197 S. R. O. No. 773/2021 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 (Eighth Amendment) Rules, 2021. (2) Save as otherwise provided in these rules, they shall be deemed to have come into force on the 29th day of August, 2021. 2. Amendment of the Rules.- In the Kerala Goods and Services Tax Rules, 2017, - (i) in sub-rule (1) of rule 26, - (a) in the fourth proviso, for the figures, letters and words 31st day of August, 2021 , the figures, letters and words 31st day of October, 2021 shall be substituted; (b) with effect from the 1st day of November, 2021, all the provisos shall be omitted; (ii) with effect from the 1st day of May, 2021, in rule 138E, after the fourth proviso, the following proviso shall be inserted, namely: - Provided also that the said restriction shall not apply during the period from the 1st day of May, 2021 till the 18th day of August, 2021, in case where the return in FORM GSTR-3B or the statement of outward supplies in FORM GSTR-1 or the statement in FORM GST CMP-08, as the case may be, has not been furnished for the period March, 2021 to May, 2021. ; (iii) in FORM GST ASMT-14 , - (a) after the words, with effect from ------ , the words, vide Order Reference No. -------, dated ------ shall be inserted; (b) the words, for conducting business without registration despite being liable for registration shall be omitted; (c) at the end after Designation , the word Address shall be inserted. 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 of Kerala 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, on recommendation of the Council, the 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.