Kerala GST Rules Amended: New Registration, Tax Payment, and Invoicing Conditions; Composition Levy Renamed; Updated GST Forms.
The Kerala Goods and Services Tax (Amendment) Rules, 2019, effective from February 1, 2019, introduce several changes to the Kerala Goods and Services Tax Rules, 2017. Key amendments include renaming "Composition Rules" to "Composition Levy," allowing separate registration for multiple business locations within the state, and detailing conditions for tax payment and invoicing between registered locations. New provisions address registration suspension, credit transfer for separate registrations, and updated forms for various GST-related applications. The amendments also clarify rules for refund claims, input tax credit transfers, and GST practitioner activities. These changes align with recommendations from the Goods and Services Tax Council.
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