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TMI BlogKerala Goods and Services Tax (Seventh Amendment) Rules, 2019X X X X Extracts X X X X X X X X Extracts X X X X ..... azette Extraordinary No. 1367 dated 30th June, 2017, namely:- RULES 1. Short title and commencement.- (1) These rules may be called the Kerala Goods and Services Tax (Seventh Amendment) Rules, 2019. (2) Save as otherwise provided in these rules, they shall be deemed to have come into force on the 9th day of October, 2019. 2. In the Kerala Goods and Services Tax Rules, 2017 (hereinafter referred to as the said rules), in rule 21A,- (a) in sub-rule (3), the following explanation shall be inserted, namely:- Explanation.- For the purposes of this sub-rule, the expression shall not make any taxable supply shall mean that the registered person shall not issue a tax invoice and, accordingly, not charge tax on supplies ma ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... notified by the Commissioner: Provided that where a return in FORM GSTR-3B is required to be furnished by a person referred to in sub-rule (1) then such person shall not be required to furnish the return in FORM GSTR-3. ; (b) sub-rule (6) shall be omitted with effect from the 1st July, 2017. 5. In the said rules, in rule 83A, in sub-rule (6), for clause (i), the following clause shall be substituted, namely:- (i) Every person referred to in clause (b) of sub-rule (1) of rule 83 and who is enrolled as a goods and services tax practitioner under sub-rule (2) of the said rule is required to pass the examination within the period as specified in the second proviso of sub-rule (3) of the said rule. . 6. In the said rules, in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e (1) the following sub-rule shall be inserted, namely:- (1A) The proper officer shall, before service of notice to the person chargeable with tax, interest and penalty, under sub-section (1) of section 73 or sub-section (1) of section 74, as the case may be, shall communicate the details of any tax, interest and penalty as ascertained by the said officer, in Part A of FORM GST DRC-01A. ; (b) in sub-rule (2), after the words in accordance with the provisions of the Act , the words, figures and brackets , whether on his own ascertainment or, as communicated by the proper officer under sub-rule (1A), shall be inserted; (c) after sub-rule (2) the following sub-rule shall be inserted, namely:- (2A) Where the person referred ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... IGST Act Cess Total The grounds and quantification are attached / given below: You are her ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t acceptable and the submissions in this regard are attached / given below: Authorised Signatory Name GSTIN Address Upload Attachment . By order of the Governor, R. RAJAGOPAL., Additional Secretary to Government. Explanatory Note (This does not form part of the notification, but is intended to indicate its general purport.) The Government have framed the Kerala Goods and Services Tax Rules, 2017 by notification 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 d ..... X X X X Extracts X X X X X X X X Extracts X X X X
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