Kerala State Goods and Services Tax (Fifth Removal of Difficulties) Order, 2019 - S.R.O. No. 459/2019 - Kerala SGST

GOVERNMENT OF KERALA Taxes (B) Department ORDER G.O.(P) No.102/2019/TAXES. Dated, Thiruvananthapuram, 3rd July, 2019 18th Mithunam, 1194 S. R. O. No. 459/2019 WHEREAS, clause (c) of sub-section (3) of section 31 of the Kerala State Goods and Services Tax Act, 2017 (20 of 2017) (hereinafter referred to as the said Act) provides that a registered person supplying exempted goods or services or both or paying tax under the provisions of section 10 shall issue, instead of a tax invoice, a bill of supply, and therefore circumstances have resulted that any person not covered by the said clause has to issue a tax invoice; NOW THEREFORE, in exercise of the powers conferred by section 172 of the said Act, the Government of Kerala, on recommendations of the Goods and Services Tax Council, hereby makes the following Order, to remove the difficulties, namely: 1. Short title. This Order may be called the Kerala State Goods and Services Tax (Fifth Removal of Difficulties) Order, 2019. 2. For the removal of difficulties, it is hereby clarified that provisions of clause (c) of sub-section (3) of section 31 of the said Act shall apply to a person paying tax under notification issued under G.O.(P) No.66/2019/TAXES dated 30th March, 2019 and published as S.R.O. No. 256/2019 in the Kerala Gazette Extraordinary No.882 dated 30th March, 2019. By order of the Governor, VENUGOPAL, P., Secretary to Government. Explanatory Note (This does not form part of the order, but is intended to indicate its general purport.) The Government of Kerala, on the recommendations of the Goods and Services Tax Council, have decided to remove the difficulties in implementation of the notification issued under G.O. (P) No.66/2019/TAXES dated 30th March, 2019 and published as S.R.O. No. 256/2019 in the Kerala Gazette Extraordinary No.882 dated 30th March, 2019. The order is intended to achieve the above object.