Amendment in Notification S.R.O. No.317/2020 dated 14th May, 2020 - S. R. O. No. 926/2020 - Kerala SGST

GOVERNMENT OF KERALA Taxes (B) Department NOTIFICATION G.O.(P) No.179/2020/TAXES. Dated, Thiruvananthapuram, 31st December, 2020 16th Dhanu, 1196 S. R. O. No. 926/2020 In exercise of the powers conferred by sixth proviso to rule 46 of the Kerala Goods and Services Tax Rules, 2017, the Government of Kerala, on the recommendations of the Council, hereby makes the following amendments in notification issued under G.O.(P) No.67/2020/TAXES. dated 14th May, 2020 and published as S.R.O. No.317/2020 in the Kerala Gazette Extraordinary No.1179 dated 14th May, 2020, namely:- In the said notification,- (i) in the first paragraph, for the words a financial year , the words and figures any preceding financial year from 2017-18 onwards shall be substituted; (ii) in the second paragraph, for the figures, letters and words 1st day of October , the figures, letters and words 1st day of December shall be substituted. 2. This notification shall be deemed to have come into force on the 30th day of September, 2020. By order of the Governor, BISHWANATH SINHA, Principal Secretary to Government. Explanatory Note (This does not form part of the notification, but is intended to indicate its general purport.) The Government of Kerala had exempted certain class of registered persons capturing dynamic QR code and to implement QR Code with effect from 1st day of October, 2020 as per notification issued under G.O.(P) No.67/2020/TAXES. dated 14th May, 2020 and published as S.R.O. No.317/2020 in the Kerala Gazette Extraordinary No.1179 dated 14th May, 2020. Now, on recommendation of the Goods and Service Tax Council, the Government have decided to to extend the date of implementation of the Dynamic QR Code for B2C invoices till 1st day of December, 2020. The notification is intended to achieve the above object.