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TMI BlogThe Kerala Goods and Services Tax (Amendment) Rules, 2017 - Lottery Distribution/Selling Agent-Furnish Information return-procedureX X X X Extracts X X X X X X X X Extracts X X X X ..... avana, 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. 79/2017/TAXES dated 30th June, 2017 and published as S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... akkad, 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 the draws of lotteries to be conducted during the month commencing from ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 unsold tickets shall be done by the Deputy Commissioner of State tax, Thiruvana ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sub-distributors and agents in the State through which the tickets will be sold or distributed The Scheme of lottery (percentage distribution of face value for prize and commission, tax, administration expenses etc.) By order of the Governor, MINHAJ ALAM, Secretary to Government. Explanatory Note (This does not form part of the notification, but is intended to indicate its general purport ..... X X X X Extracts X X X X X X X X Extracts X X X X
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