In exercise of the powers conferred by section 164 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 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:-
RULES
1. Short title and commencement.-
(1) These rules may be called the Kerala Goods and Services Tax (Amendment) Rules, 2023.
(2) Save as otherwise provided in these rules, they shall be deemed to have come into force on the 15th day of November, 2022.
2. Amendment of the Rules.-
In the Kerala Goods and Services Tax Rules, 2017 (hereinafter referred to as the said rules), in FORM GSTR-9, under the heading Instructions, in paragraph 7, -
(A) for the figures, letters and words "between April, 2022 to September, 2022", the figures, letters and words "of April, 2022 to October, 2022 filed upto 30th November, 2022" shall be substituted;
(B) in the Table, in second column, -
(I) against serial numbers 10 & 11, for the figures and words "April, 2022 to September, 2022", the figures, letters and words "April, 2022 to October, 2022 filed upto 30th November, 2022" shall be substituted;
(II) against serial number 12, for the figures and words "April 2022 to September 2022", the figures, letters and words "April, 2022 to October, 2022 upto 30th November, 2022" shall be substituted;
(III) against serial number 13, for the figures and words "April 2022 to September 2022", the figures, letters and words "April, 2022 to October, 2022 upto 30th November, 2022" shall be substituted.
By order of the Governor,
Dr. RATHAN U. KELKAR,
Secretary to Government.
Explanatory Note
(This does not form part of the notification, but is intended to indicate its general purport.)
The Government 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, 2017 (20 of 2017). Now, Government have decided to amend the Kerala Goods and Services Tax Rules, 2017 for incorporating the recommendations of the Goods and Services Tax Council.