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of <h1>Kerala Amends GST Rules: New Return Submission Process, Rule 62 Update, GST CMP-08 Form Introduced for Tax Reporting.</h1> The Kerala Government has amended the Kerala Goods and Services Tax Rules, 2017, effective from April 23, 2019. Key changes include provisions for furnishing returns within 30 days following the revocation of registration cancellation. Rule 62 has been revised to update the submission process for quarterly statements and returns, with new forms such as GST CMP-08 introduced for reporting self-assessed tax. The amendments also address the procedures for taxpayers opting for specific tax benefits and require adjustments for advances and other financial changes. The amendments aim to align with the GST Council's recommendations.
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