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of <h1>Kerala Implements Section 8 of GST Amendment Ordinance Effective November 10, 2020, with Retroactive Changes to Section 39.</h1> The Government of Kerala, exercising its authority under the Kerala State Goods and Services Tax (Amendment) Ordinance, 2020, has appointed November 10, 2020, as the effective date for the implementation of section 8 of the ordinance. This notification, issued under S. R. O. No. 933/2020, is retroactively effective from that date. The amendment, recommended by the Goods and Services Tax Council, involves changes to sub-sections (1), (2), and (7) of section 39 as per the Finance (No.2) Act, 2019.
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