Seeks to bring in force provisions of the Kerala Goods and Services Tax (Fifth Amendment) Rules, 2019 - S.R.O. No. 1034/2019 - Kerala SGST

GOVERNMENT OF KERALA Taxes (B) Department NOTIFICATION G.O.(P) No.219/2019/TAXES Dated, Thiruvananthapuram, 31st December, 2019 15th Dhanu, 1195 S.R.O. No. 1034/2019 In exercise of the powers conferred by rule 5 of the Kerala Goods and Services Tax (Fifth Amendment) Rules, 2019, issued by notification under G.O.(P) No. 93/2019/TAXES, dated 28th June, 2019 and published as S.R.O. No. 434/2019 in the Kerala Gazette Extraordinary No. 1444 dated 01 st July, 2019, the Government, on the recommendations of the Council, hereby appoints the 1st day of April, 2020, as the date from which the provisions of the said rule, shall come into force. By order of the Governor, R. RAJAGOPAL., Additional Secretary to Government Explanatory Note (This does not form part of the notification, but is intended to indicate its general purport.) On recommendation of the Goods and Service Tax Council, the Government of Kerala have decided to give effect to the provisions of rule 46 of the Kerala Goods and Services Tax Rules, 2017. The notification is intended to achieve the above object.