Amendment in Notification G.O. (P) No. 92/2019/TAXES dated 19th June, 2019 - S.R.O. No. 478/2019 - Kerala SGST

GOVERNMENT OF KERALA Taxes (B) Department NOTIFICATION G.O.(P)No.108/2019/TAXES Dated, Thiruvananthapuram, 11th July, 2019 26th Mithunam, 1194 S. R. O. No. 478/2019 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, on the recommendations of the Council and on being satisfied that it is necessary in the public interest so to do, hereby makes the following amendment in the notification issued under G.O. (P) No. 92/2019/TAXES dated 19th June, 2019 and published as S.R.O. No.404 in the Kerala Gazette Extraordinary No.1365 dated 20th June, 2019, namely:- AMENDMENT In the said notification, for the figures, letters and words 21st day of June, 2019 , the figures, letters and words 21st day of August, 2019 shall be substituted. 2. This notification shall be deemed to have come into force on the 21st day of June, 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.) On recommendation of the Goods and Services Tax Council, the Government of Kerala had decided to notify the provisions of rule 138E of the Kerala Goods and Services Tax Rules, 2017 with effect from the 21st day of June, 2019 as per the notification issued under G.O. (P) No. 92/2019/TAXES dated 19th June, 2019 and published as S.R.O. No.404 in the Kerala Gazette Extraordinary No.1365 dated 20th June, 2019. Now, the Government of Kerala, on recommendations of the Council and on being satisfied that it is necessary in the public interest so to do, have decided to notify the provisions of rule 138E of the Kerala Goods and Services Tax Rules, 2017 with effect from 21st day of August, 2019 by amending the said notification. The notification is intended to achieve the above object