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 (Fifth Amendment) Rules, 2023.

(2) They shall be deemed to have come into force with effect from the 10th day of January, 2023.

2. In the Kerala Goods and Services Tax Rules, 2017,-

(1) in sub-rule (20A) of rule 56, for the words and symbols "Deputy Commissioner of State Tax, Thiruvananthapuram, Deputy Commissioner of State Tax, Ernakulam or Deputy Commissioner of State Tax, Palakkad," wherever it occurs, the words and symbol "Joint Commissioner of State Tax, Intelligence and Enforcement, Thiruvananthapuram, Joint Commissioner of State Tax, Intelligence and Enforcement, Ernakulam or Joint Commissioner of State Tax, Intelligence and Enforcement, Kozhikode," shall be substituted.

(2) in rule 109A,-

(a) in sub-rule (1),-

(i) in clause (a), for the words and bracket, "Deputy Commissioner (Appeals)", the words and bracket "Joint Commissioner of State Tax (Appeals)," shall be substituted, and for the words, "Assistant Commissioner of State Tax", the words "Deputy Commissioner of State Tax" shall be substituted.

(ii) in clause (b), for the words and bracket, "Joint Commissioner (Appeals)", the words and bracket "Additional Commissioner of State Tax (Appeals)" shall be substituted, and for the words "Deputy Commissioner" the words "Joint Commissioner of State Tax" shall be substituted.

(b) in sub-rule (2),-

(i) in clause (a), for the words and bracket "Deputy Commissioner (Appeals)", the words and bracket "Joint Commissioner of State Tax (Appeals)" shall be substituted, and for the words "Assistant Commissioner of State Tax", the words "Deputy Commissioner of State Tax" shall be substituted.

(ii) in clause (b), for the words and bracket, "Joint Commissioner (Appeals)" the words and bracket "Additional Commissioner of State Tax (Appeals)" shall be substituted, and for the words "Deputy Commissioner" the words "Joint Commissioner of State Tax" shall be substituted.

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.)

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. Now, Government have decided to amend the Kerala Goods and Services Tax Rules, 2017 to incorporate the concomitant changes in the designation of officers based on the re-organisation of the Kerala State Goods and Services Tax Department.

The notification is intended to achieve the above object.