Amendment in Notification G.O.(P) No.66/2020/TAXES. dated 14th May, 2020 - S. R. O. No. 291/2022 - Kerala SGST

GOVERNMENT OF KERALA Taxes (B) Department NOTIFICATION G.O.(P) No.25/2022/TAXES. Dated, Thiruvananthapuram, 25th March, 2022 11 th Meenam, 1197 S. R. O. No. 291/2022 In exercise of the powers conferred by sub-rule (4) of rule 48 of the Kerala Goods and Services Tax Rules, 2017, the Government of Kerala, on the recommendations of the Council, hereby makes the following further amendment in the notification issued under G.O.(P) No.66/2020/TAXES. dated 14th May, 2020 and published as S.R.O. No.316/2020 in the Kerala Gazette Extraordinary No.1178 dated 14th May, 2020, namely:- In the said notification, in the first paragraph, with effect from the 1st day of April, 2022, for the words fifty crore rupees , the words twenty crore rupees shall be substituted. 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 had exempted certain class of registered persons from issuing e-invoices as per the notification issued under G.O.(P) No.66/2020/TAXES. dated 14th May, 2020 and published as S.R.O. No.316/2020 in the Kerala Gazette Extraordinary No.1178 dated 14th May, 2020. Now, on the recommendation of the Goods and Services Tax Council, the Government of Kerala have decided to implement e-invoicing for the taxpayers having aggregate turnover exceeding twenty crores from 1st day of April, 2022. The notification is intended to achieve the above object.