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The Kerala Goods and Services Tax (Amendment) Rules, 2017 - Lottery Distribution/Selling Agent-Furnish Information return-procedure

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..... am, 11th Karkadakam, 1192 5th Sravana, 1939. S. R. O. No. 470/2017.- In exercise of the powers conferred by section 164 of the Kerala Goods and Services Tax Ordinance, 2017 (11 of 2017) read with section 150 thereof, the Government of Kerala hereby make the following rules further to amend the Kerala Goods and Services Tax Rules, 2017 issued by notification under G.O.(P) No. 79/20 .....

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..... ner of State tax, Ernakulam or Deputy Commissioner of State tax, Palakkad, as the ease may be, regarding the lottery tickets supplied by them and the procedure to be adopted for verification as specified hereunder.- (i) He shall submit on the first day of every month and, if the first day being a holiday, on the immediate next working day, the statement as provided in the Annexure relating to t .....

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..... nd when it is received from the organizing State for verification; (b) The physical verification of the details submitted in Annexure shall be done by the Deputy Commissioner of State tax, Thiruvananthapuram, Deputy Commissioner of State tax, Ernakulam or Deputy Commissioner of State tax, Palakkad, as the case may be, during the actual retail sale of tickets; (c) The physical verification of .....

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..... Name of the Lottery tickets for each draw with series and serial numbers as received from the orgamzing State for sale in the State and the face value of the ticket Name and address of the sub-distributors and agents in the State through which the tickets will be sold or distributed .....

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