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<h1>Kerala to Enforce GST Fifth Amendment Rules 2019 from April 1, 2020, per GST Council Recommendations, S.R.O. No. 1034/2019.</h1> The Government of Kerala, through the Taxes Department, has issued a notification to enforce provisions of the Kerala Goods and Services Tax (Fifth Amendment) Rules, 2019. This action is based on the recommendations of the Goods and Services Tax Council. The provisions will come into effect on April 1, 2020. The notification, identified as S.R.O. No. 1034/2019, was issued under the authority of rule 5 of the amendment rules and aims to implement rule 46 of the Kerala Goods and Services Tax Rules, 2017.