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<h1>Kerala Amends SGST Notification: Excludes Certain Persons from Sub-section (6A) of Section 25 Provisions.</h1> The Government of Kerala has amended Notification G.O.(P) No.34/2021/TAXES, dated 5th April 2021, regarding the Kerala State Goods and Services Tax Act, 2017. The amendment, effective from 24th September 2021, inserts the words 'sub-section (6A) or' into the original notification. This change specifies that certain provisions of sub-section (6A) of section 25 will not apply to certain persons, as recommended by the Council. The amendment aims to clarify the applicability of specific provisions under the Kerala SGST Act.