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The Kerala Goods and Services Tax (Amendment) Rules, 2017 - Lottery Distribution/Selling Agent-Furnish Information return-procedure - G.O. (P) No. 93/2017/TAXES - Kerala SGST
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Lottery information return requirement mandates agents to file monthly returns and make tickets available for verification. Agents and distributors of State authorised lotteries who are registered or liable to be registered must file a monthly information return in the prescribed Annexure listing draws and tickets intended for sale, and organizing States/distributors must present unsold tickets within forty eight hours after the draw. Designated Deputy Commissioners (Thiruvananthapuram, Ernakulam, Palakkad) will verify submitted Annexure details and physically inspect tickets, including during retail sale. Detected violations of the Lotteries (Regulation) Act, 1998 must be reported to police and the Government for statutory action.
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.
<h1>Lottery information return requirement mandates agents to file monthly returns and make tickets available for verification.</h1> Agents and distributors of State authorised lotteries who are registered or liable to be registered must file a monthly information return in the prescribed Annexure listing draws and tickets intended for sale, and organizing States/distributors must present unsold tickets within forty eight hours after the draw. Designated Deputy Commissioners (Thiruvananthapuram, Ernakulam, Palakkad) will verify submitted Annexure details and physically inspect tickets, including during retail sale. Detected violations of the Lotteries (Regulation) Act, 1998 must be reported to police and the Government for statutory action.
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