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<h1>Kerala GST Rules Amended: New Designations for Tax Officers in Reorganized Departments Effective January 2023.</h1> The Kerala Goods and Services Tax (Fifth Amendment) Rules, 2023, effective from January 10, 2023, amends the Kerala Goods and Services Tax Rules, 2017. The amendments involve changes in the designations of tax officers due to departmental reorganization. Specifically, references to 'Deputy Commissioner of State Tax' are replaced with 'Joint Commissioner of State Tax, Intelligence and Enforcement' in certain regions, and similar adjustments are made in appeals-related roles, substituting 'Deputy Commissioner' with 'Joint Commissioner' and 'Assistant Commissioner' with 'Deputy Commissioner' in various clauses.