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<h1>Kerala Extends Implementation of Rule 138E under GST Rules to November 21, 2019, Aligning with GST Council Advice.</h1> The Government of Kerala has amended Notification No. 92/2019/TAXES, originally dated June 19, 2019, to extend the effective date from August 21, 2019, to November 21, 2019. This amendment is made under the Kerala State Goods and Services Tax Act, 2017, following recommendations from the Goods and Services Tax Council. The change pertains to the implementation of rule 138E of the Kerala Goods and Services Tax Rules, 2017, and is deemed necessary in the public interest. The amendment aims to align with the objectives set by the GST Council.