Kerala Goods and Services Tax (Seventh Amendment) Rules, 2018

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..... section 164 of the Kerala State Goods and Services Tax Act, 2017 (20 of 2017), the Government of Kerala hereby make the following rules further to amend the Kerala Goods and Services Tax Rules, 2017 issued under G. O. (P) No. 79/2017/TAXES dated 30th June, 2017 and published as S. R. O. No. 377/2017 in the Kerala Gazette Extraordinary No. 1367 dated 30th June, 2017, namely:- R ULES 1. Sh .....

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..... ber, 2017 and published as S. R. O. No. 740/2017 in the Kerala Gazette Extraordinary No. 2515 dated 15th November, 2017 or Notification No. 41/2017-Integrated Tax (Rate), dated the 23rd October, 2017 and published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G. S. R. 1321 (E), dated the 23rd October, 2017 or Notification No. 78/2017-Customs, dated the 13 .....

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..... ecify that the refund Integrated Goods and Services Tax shall be available only to those dealers who have not received supplies on which the supplier has availed the benefit of the notification issued under G. O. (P) No. 161/2017/TAXES dated 15th November, 2017 and published as S. R. O. No. 737/2017 in the Kerala Gazette Extraordinary No. 2512 dated 15th November, 2017 or G. O. (P) No. 164/2017/TA .....

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