Amendment in Notification No. 66/2020/TAXES. dated 14th May, 2020 - S. R. O. No. 717/2023 - Kerala SGST

GOVERNMENT OF KERALA Taxes (B) Department NOTIFICATION G.O.(P) No.79/2023/TAXES. Dated, Thiruvananthapuram, 26th June, 2023. 11th Mithunam, 1198. S. R. O. No. 717/2023 In exercise of the powers conferred by sub-rule (4) of rule 48 of the Kerala Goods and Services Tax Rules, 2017, the Government, 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 August, 2023, for the words ten crore rupees , the words five crore rupees shall be substituted. By order of the Governor, Dr. A. JAYATHILAK, 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 notified the class of registered person required to issue e-invoice and the class of persons not required to issue 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 recommendation of the Goods and Services Tax Council, the Government have decided to make the issuance of e-invoice applicable to registered person having turnover exceeding 5 Crore in any preceding financial year from 2017-18. The notification is intended to achieve the above object.