Kerala Goods and Services Tax (Tenth Amendment) Rules, 2021. - S. R. O. No. 1017/2021 - Kerala SGST

GOVERNMENT OF KERALA Taxes (B) Department NOTIFICATION G.O.(P) No.142/2021/TAXES. Dated, Thiruvananthapuram, 31st December, 2021 16th Dhanu, 1197 S. R. O. No. 1017/2021 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 (Tenth Amendment) Rules, 2021. (2) Save as otherwise provided in these rules, they shall be deemed to have come into force on the 1st day of December, 2021. 2. Amendment of the Rules.- In the Kerala Goods and Services Tax Rules, 2017,- in FORM GST DRC-03, - (a) in the heading, after the words or statement , the words, letters and figures or intimation of tax ascertained through FORM GST DRC-01A shall be inserted; (b) against item 3, in column (3), for the word and letters Audit, investigation, voluntary, SCN, annual return, reconciliation statement, others (specify) , the words, letters, figures and brackets Audit, inspection or investigation, voluntary, SCN, annual return, reconciliation statement, scrutiny, intimation of tax ascertained through FORM GST DRC-01A, Mismatch (Form GSTR-1 and Form GSTR-3B), Mismatch (Form GSTR-2B and Form GSTR-3B), others (specify) shall be substituted; (c) against item 5, in column (1), after the word and figures within 30 days of its issue , the words, letters, figures and brackets , scrutiny, intimation of tax ascertained through Form GST DRC-01A, audit, inspection or investigation, others (specify) shall be inserted; (d) for the table, under serial number 7, for the table, the following table shall be substituted, namely:- Sr. No. Tax Period Act Place of supply (POS) Tax/ Cess Interest Penalty, if Applicable Fee Others Total Ledger utilised (Cash / Credit) Debit entry no. Date of debit entry 1 2 3 4 5 6 7 8 9 10 11 12 13 . . By order of the Governor, SINI J. SHUKKOOR, Additional 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.