Kerala State Goods and Services Tax (Fifth Removal of Difficulties) Order, 2019

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..... use (c) of sub-section (3) of section 31 of the Kerala State Goods and Services Tax Act, 2017 (20 of 2017) (hereinafter referred to as the said Act) provides that a registered person supplying exempted goods or services or both or paying tax under the provisions of section 10 shall issue, instead of a tax invoice, a bill of supply, and therefore circumstances have resulted that any person not cove .....

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..... the Governor, VENUGOPAL, P., Secretary to Government. Explanatory Note (This does not form part of the order, but is intended to indicate its general purport.) The Government of Kerala, on the recommendations of the Goods and Services Tax Council, have decided to remove the difficulties in implementation of the notification issued under G.O. (P) No.66/2019/TAXES dated 30th M .....

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