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TMI BlogKerala Goods and Services Tax (Second Amendment) Rules, 2025X X X X Extracts X X X X X X X X Extracts X X X X ..... e Goods and Services Tax Act, 2017 (20 of 2017), the Government of Kerala, on the recommendations of the Council, 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.R.O. No.377/2017 in the Kerala Gazette Extraordinary No.1367 dated 30th June, 2017, namely:- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s and Services Tax (Second Amendment) Rules, 2025, in cases where a notice or statement or order mentioned in sub-section (1) of section 128A, includes a demand of tax, partially for the period mentioned in the said sub-section and partially for a period other than mentioned in the said sub-section.". (b) in sub-rule 7, after the first proviso, the following proviso and explanation shall be inse ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... withdrawn to the extent of the said intimation for the period from the 1st July, 2017 to the 31st March, 2020 or part thereof, for the purpose of sub-clause (3) of section 128A." By order of the Governor, Dr. A. JAYATHILAK, Additional Chief Secretary to Government. Explanatory Note (This does not form part of the notification, but is intended to indicate its general purport.) The Government ..... X X X X Extracts X X X X X X X X Extracts X X X X
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