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of <h1>Kerala GST (Third Amendment) Rules 2022 Introduce Key Changes to Rules 21, 36, 37, 38, 42, 43, 60, 83, 85, 89, 96.</h1> The Government of Kerala has issued the Kerala Goods and Services Tax (Third Amendment) Rules, 2022, effective from October 1, 2022. These amendments to the Kerala Goods and Services Tax Rules, 2017, include changes such as the insertion of new clauses in rule 21 regarding the non-filing of returns, modifications to rules 36, 37, 38, 42, 43, 60, 83, 85, 89, and 96, and the omission of certain forms and rules. The amendments aim to align with the recommendations of the Goods and Services Tax Council and streamline the tax filing process.
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