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TMI BlogKerala Goods and Services Tax (Eighth Amendment) Rules, 2021X X X X Extracts X X X X X X X X Extracts X X X X ..... the powers conferred by section 164 of the Kerala State Goods and Services Tax Act, 2017 (20 of 2017), the Government of Kerala, on the recommendations of the Council, hereby makes 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... proviso shall be inserted, namely: - Provided also that the said restriction shall not apply during the period from the 1st day of May, 2021 till the 18th day of August, 2021, in case where the return in FORM GSTR-3B or the statement of outward supplies in FORM GSTR-1 or the statement in FORM GST CMP-08, as the case may be, has not been furnished for the period March, 2021 to May, 2021. ; ( ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... te Extraordinary No. 1367 dated 30th June, 2017 for carrying out the purposes of the Kerala State Goods and Services Tax Act, 2017 (20 of 2017). Now, on recommendation of the Council, the Government have decided to amend the Kerala Goods and Services Tax Rules, 2017 for incorporating the recommendations of the Goods and Services Tax Council. The notification is intended to achieve the above obj ..... X X X X Extracts X X X X X X X X Extracts X X X X
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