Kerala Goods and Services Tax (Thirteenth Amendment) Rules, 2020

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..... of the Kerala State Goods and Services Tax Act, 2017 (20 of 2017), the Government of Kerala, on the recommendations of the Council, hereby makes the following rules further to amend the Kerala Goods and Services Tax Rules, 2017, 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, namely .....

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..... endations of the Council, by notification, exempt a person or a class of registered persons from issuance of invoice under this sub-rule for a specified period, subject to such conditions and restrictions as may be specified in the said notification.". 4. In the said rules, in rule 138A, for sub-rule (2), the following sub-rule shall be substituted, namely: "(2) In case, invoice is issued in th .....

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