Commencement of GST amendment rules: specified amendment provisions appointed to come into force with deemed commencement effect. The Government, exercising statutory powers under the State GST enactment and the Kerala Goods and Services Tax (Fifth Amendment) Rules, 2019, appoints 21 April 2020 as the date those amendment provisions shall come into force and declares the notification to be deemed to have come into force on 28 April 2020, thereby fixing the operative commencement of specified amendment provisions.
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Provisions expressly mentioned in the judgment/order text.
Commencement of GST amendment rules: specified amendment provisions appointed to come into force with deemed commencement effect.
The Government, exercising statutory powers under the State GST enactment and the Kerala Goods and Services Tax (Fifth Amendment) Rules, 2019, appoints 21 April 2020 as the date those amendment provisions shall come into force and declares the notification to be deemed to have come into force on 28 April 2020, thereby fixing the operative commencement of specified amendment provisions.
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