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Kerala Goods and Services Tax (Fourth Amendment) Rules, 2021. - S. R. O. No. 670/2021 - Kerala SGST

Extract

..... ne, 2017 and published as S.R.O. No.377/2017 in the Kerala Gazette 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 (Fourth Amendment) Rules, 2021. (2) Save as otherwise provided in these rules, they shall come into force on the 1st day of June, 2021. 2. Amendment of the Rules.- In the Kerala Goods and Services Tax Rules, 2017, - (i) in sub-rule (1) of rule 26, in the fourth proviso, wit .....

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Kerala Goods and Services Tax (Fourth Amendment) Rules, 2021. - S. R. O. No. 670/2021 - Kerala SGST

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..... Sharmila Mary Joseph, 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 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 dated 30th June, 2017 for carrying out the purposes of the Kerala State Goods and Services Tax Act, .....

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Kerala Goods and Services Tax (Fourth Amendment) Rules, 2021. - S. R. O. No. 670/2021 - Kerala SGST

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