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<h1>Kerala GST Rules 2017: Monthly Info Return Required for Lottery Distributors; Non-compliance May Lead to Legal Action.</h1> The Kerala Goods and Services Tax (Amendment) Rules, 2017 mandates that lottery distributors and selling agents authorized by the State, and registered under the Ordinance, must file an information return. This return, detailing lottery draws and unsold tickets, must be submitted monthly to the Deputy Commissioner of State Tax in specified locations. The rules outline the verification process for these returns, including physical checks during ticket sales and unsold ticket verification. Violations of the Lotteries (Regulation) Act, 1998, if detected, will be reported for legal action. The amendment enforces compliance with information return obligations.