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of <h1>Kerala GST Rules Amended: New Form for Tax Liability, Input Credit Limits, and Extended Submission Deadlines Introduced.</h1> The Kerala Goods and Services Tax (Seventh Amendment) Rules, 2019, effective from October 9, 2019, introduce changes to the Kerala Goods and Services Tax Rules, 2017. Key amendments include clarifications on tax invoice issuance during registration suspension, input tax credit limitations, and procedural updates for filing returns and refunds. The rules also address the examination requirements for GST practitioners, fund allocation for GST publicity, and extend deadlines for certain submissions. Additionally, a new form, GST DRC-01A, is introduced for tax liability communication before issuing a Show Cause Notice. These amendments align with recommendations from the GST Council.
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