Seeks to bring in force provisions of rules 10, 11, 12 and 26 of the Kerala Goods and Services Tax (Fifth Amendment) Rules, 2019 - S.R.O. No. 845/2019 - Kerala SGST

GOVERNMENT OF KERALA Taxes (B) Department NOTIFICATION G.O.(P)No.182/2019/TAXES. Dated, Thiruvananthapuram, 8th November, 2019 22nd Thulam, 1195 S. R. O. No. 845/2019 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 hereby appoints the 24th day of September, 2019, as the date on which the provisions of rules 10, 11, 12 and 26 of the Kerala Goods and Services Tax (Fifth Amendment) Rules, 2019 [notification issued 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 1st July, 2019], shall come into force. 2. This notification shall be deemed to have come into force on 24th September, 2019. By order of the Governor, MANOJ JOSHI., 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, On recommendation of the Council, have decided to bring into force the rules 10, 11, 12 and 26 of the Kerala Goods and Services Tax (Fifth Amendment) Rules, 2019 as per notification issued 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 1st July, 2019. The notification is intended to achieve the above object.