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of <h1>Kerala GST Rules Amended: Streamlined Refund Process for Exporters' Unutilized Input Tax Credit and Integrated Tax on Exports.</h1> The Kerala Goods and Services Tax (Eighth Amendment) Rules, 2018, effective from October 9, 2018, amends the Kerala Goods and Services Tax Rules, 2017. The amendments pertain to the refund of unutilized input tax credit for zero-rated supplies and integrated tax paid on exports. Specifically, they address conditions under which refunds can be claimed, focusing on the benefits availed under certain notifications related to customs and integrated tax. These changes incorporate recommendations from the Goods and Services Tax Council and aim to streamline the refund process for exporters under the Kerala State Goods and Services Tax Act, 2017.
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