In exercise of the powers conferred by sub-section (3) of section 9 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 further amendments in the notification issued under G.O. (P) No.74/2017/TAXES. dated 30th June, 2017 and published as S.R.O. No.372/2017 in the Kerala Gazette Extraordinary No.1362 dated 30th June, 2017, namely: -

In the notification, in Annexure III, for the words and figures "during the Financial Year under forward charge", the words and figures "from the Financial Year under forward charge and have not reverted to reverse charge mechanism " shall be substituted.

2. This notification shall come into force with effect from 27th July, 2023.

By order of the Governor,

Dr. A. JAYATHILAK,

Additional Chief Secretary to Government.

Explanatory Note

(This does not form part of the notification, but is intended to indicate its general purport.)

On the recommendation of the Goods and Services Tax Council, the Government of Kerala have decided to do away with the requirement in respect of the goods transport agency (GTA) to exercise the option to pay GST under forward charge every year. GTAs who have exercised the option to pay GST under forward charge during a particular financial year shall be deemed to have exercised it for the next and future financial years.

The notification is intended to achieve the above object.