Seeks to bring in force provisions of various rule of Kerala Goods and Services Tax (Second Amendment) Rules, 2024 - S.R.O. No. 384/2025 - Kerala SGST

GOVERNMENT OF KERALA Taxes (B) Department NOTIFICATION G.O.(P) No.60/2025/TD. Dated, Thiruvananthapuram, 1st April, 2025. 18th Meenam, 1200. S.R.O. No. 384/2025 In exercise of the powers conferred by section 164 of the Kerala State Goods and Services Tax Act, 2017 (20 of 2017), read with sub-rule (2) of rule 1 and rule 2 of the Kerala Goods and Services Tax (Second Amendment) Rules, 2024 (hereinafter referred to as the said rules), issued under G.O.(P) No.117/2024/TD. dated the 20th September, 2024 and published as S.R.O. No. 836/2024 in the Kerala Gazette Extraordinary No.2961 dated the 20th September, 2024, the Government of Kerala hereby appoints the following dates as mentioned in column (3) of the table below, on which the provisions of rules specified in column (2) of the said table, shall come into force, namely:- Table Sl. No. Rules Date (1) (2) (3) 1 Sub-rules (23), (26) and (31) of rule 2 11th day of February, 2025 2 Sub-rules (7), (36) and clause (ii) of sub-rule (37) of rule 2 1st day of April, 2025 2. This notification shall be deemed to have come into force with effect from 11th day of February, 2025. 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 have published the Kerala Goods and Services Tax Rules, 2017 by notification issued under G.O. (P) No. 79/2017/TAXES. dated the 30th June, 2017 and published as S.R.O No. 377/2017 in the Kerala Gazette Extraordinary No. 1367 dated 30th June, 2017 and last amended vide Notification issued under G.O.(P) No.117/2024/TD. dated the 20th September, 2024 and published as S.R.O. No. 836/2024 in the Kerala Gazette Extraordinary No. 2961 dated the 20th September, 2024. Now, the Government have decided to notify the appointment dates of the provisions of certain rules of the above said notification. The notification is intended to achieve the above object.