In exercise of the powers conferred by section 148 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 amendments in the notification issued under G.O.(P) No.123/2023/TAXES. dated 12th September, 2023 and published as S.R.O. No. 968/2023 in the Kerala Gazette Extraordinary No.2975 dated 13th September, 2023, namely:-

In the said notification, after the words " hereby notifies the following special procedure to be followed" the words, figures and letters " with effect from 1st day of January 2024" shall be inserted and shall be deemed to have been inserted with effect from the 13th September, 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 recommendations of the Goods and Services Tax Council, the Government notified special procedure to be followed by a registered person engaged in manufacturing of certain goods as per the notification issued under G.O.(P) No.123/2023/TAXES. dated 12th September, 2023 and published as S.R.O. No.968/2023 in the Kerala Gazette Extraordinary No.2975 dated 13th September, 2023. Now the Government of Kerala, on recommendations of the Goods and Services Tax Council, decided to bring the said amendment in force with effect from the 1st day of January 2024.