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 make the following amendments in the notification issued under G.O.(P) No.66/2024/TD. dated 16th April, 2024 and published as S.R.O. No.387/2024 in the Kerala Gazette Extraordinary No.1339 dated 17th April, 2024, namely:-

In the said notification, in para 4, the following figures, letter, words and symbol "1 st day of April, 2024", the following figures, letter, words and symbol "15th day of May, 2024" shall be substituted.

2. This notification shall be deemed to have come into force on the 1st day of April, 2024.

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 have decided to extend the timeline for implementation of notification issued under G.O.(P) No.66/2024/TD. dated 16th April, 2024 and published as S.R.O. No.387/2024 in the Kerala Gazette Extraordinary No.1339 dated 17th April, 2024 from the 1st April, 2024 to 15th May, 2024.

The notification is intended to achieve the above object.