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of <h1>Kerala GST Rules 2017: Key Provisions on Registration, Tax Payment, Section 10, and Anti-Profiteering Measures.</h1> The Kerala Goods and Services Tax Rules, 2017, detail the implementation of the GST in Kerala, effective from June 22, 2017, with full provisions commencing on July 1, 2017. Key elements include definitions, composition rules, registration procedures, and conditions for tax payment under section 10. The rules outline the process for tax registration, including for non-resident taxable persons, and the issuance of tax invoices. They also specify input tax credit requirements, tax payment methods, and refund procedures. Additionally, the rules address the assessment, audit, and anti-profiteering measures, including the establishment of a National Anti-profiteering Authority to ensure tax benefits are passed to consumers.
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