Appointed date for sections 6 to 9, 11 to 21, 31 to 41, 42 (except proviso to sub-section (9)), 43 (except proviso to sub-section (9), 44 to 50, 53 to 138, 140 to 145, 147 to 163 and 165 to 174 of Kerala GST Ordinance, 2017 - G.O. (P) No. 57/2017/TAXES - Kerala SGST
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Commencement of GST Ordinance provisions: specified sections are notified to come into force by executive appointment. The Government, exercising the power under sub section (3) of section 1 of the Goods and Services Tax Ordinance, 2017, appoints the first day of July, 2017 as the appointed date for the coming into force of specified sections concerning taxable event, supply definitions, registration, tax liability, input tax credit, returns, assessments and related procedural provisions, while excluding the provisos to sub section (9) of sections 42 and 43.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Commencement of GST Ordinance provisions: specified sections are notified to come into force by executive appointment.
The Government, exercising the power under sub section (3) of section 1 of the Goods and Services Tax Ordinance, 2017, appoints the first day of July, 2017 as the appointed date for the coming into force of specified sections concerning taxable event, supply definitions, registration, tax liability, input tax credit, returns, assessments and related procedural provisions, while excluding the provisos to sub section (9) of sections 42 and 43.
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