https://www.taxtmi.com/acts?id=29027 The Kerala Goods and Services Tax Ordinance, 2017 defines core terms that determine State GST liability and administration: taxable person, supply, input tax and input tax credit; categories of supply (taxable, exempt, non taxable, composite, mixed, continuous, intra State and inter State); place related concepts (place of business, fixed establishment, location of supplier and recipient); and procedural/accounting constructs (registration, invoice, returns, electronic ledgers, audit, credit/debit notes and Input Service Distributor), with cross references to central GST statutes. en-us Sat, 01 Jul 2017 17:39:47 +0530 Tue, 08 Aug 2017 10:38:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=29027 The Kerala Goods and Services Tax Ordinance, 2017 defines core terms that determine State GST liability and administration: taxable person, supply, input tax and input tax credit; categories of supply (taxable, exempt, non taxable, composite, mixed, continuous, intra State and inter State); place related concepts (place of business, fixed establishment, location of supplier and recipient); and procedural/accounting constructs (registration, invoice, returns, electronic ledgers, audit, credit/debit notes and Input Service Distributor), with cross references to central GST statutes. Act-Rules GST - States Sat, 01 Jul 2017 17:39:47 +0530 https://www.taxtmi.com/acts?id=29027