Seeks to amend Notification No. 1/2017- State Tax dated the 6th July, 2017 - 11/2020-STATE TAX - Kerala SGST

KERALA STATE GOODS AND SERVICES TAX DEPARTMENT NOTIFICATION No. 11/2020-STATE TAX No. CT/4/2020-C1. Thiruvananthapuram, 27th October 2020. In exercise of the powers conferred by the first proviso to rule 46 of the Kerala State Goods and Services Tax Rules, 2017, the Commissioner, on the recommendations of the Council, hereby makes the following amendment in the notification No. 1/2017- State Tax dated the 6th July, 2017, published in the Kerala Gazette No. 31, Volume VI, Part III, dated the 1st August, 2017, namely:- In the said notification, with effect from the 1st day of April, 2021, for the table, the following shall be substituted, namely:- TABLE Sl. No. Aggregate Turnover in the preceding Financial Year Number of Digits Harmonised System of Nomenclature Code (HSN Code) (1) (2) (3) 1 Up to rupees five crores 4 2 More than rupees five crores 6 Provided that a registered person having aggregate turnover up to five crores rupees in the previous financial year may not mention the number of digits of HSN Code, as specified in the corresponding entry in column (3) of the said Table in a tax invoice issued by him under the said rules in respect of supplies made to unregistered persons. . 2. This notification shall be deemed to have come into force on the 15th day of October, 2020. ANAND SINGH IAS, Commissioner Office of the Commissioner of the State Goods and Services Tax Thiruvananthapuram.