TaxTMI 
TaxTMI 
Kerala Goods and Services Tax (Amendment) Rules, 2018
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....med to have come into force on the 19th day of June, 2018; (c) sub-rules (4), (5) and (20) of rule 2 shall be deemed to have come into force on the 1st day of July, 2018; (d) sub-rules (6), (17), (19) and (23) of rule 2 shall be deemed to have come into force on the 18th day of April, 2018; (e) sub-rules (7), (8), (9), (10), (11) and clause (a) of sub-rule (12) of rule 2 shall be deemed to have come into force on the 12th day of June, 2018. 2. Amendment of the Rules.-In the Kerala Goods and Services Tax Rules, 2017,- (1) in rule 37, in sub-rule (1), after the proviso, the following proviso shall be inserted, namely:- "Provided further that the value of supplies on account of any amount added in accordance with the provisions of clause (b) of sub-section (2) of section 15 shall be deemed to have been paid for the purposes of the second proviso to sub-section (2) of section 16."; (2) in rule 58, after sub-rule (1), the following sub-rule shall be inserted, namely:- "(1A) For the purposes of Chapter XVI of these rules, a transporter who is registered in more than one State or Union Territory having the same Permanent Account Number, he may app....
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....on 11 of the Goods and Services Tax (Compensation to States) Act, 2017 (15 of 2017), shall be deposited in the Fund. (2) Where any amount, having been credited to the Fund, is ordered or directed to be paid to any claimant by the proper officer, appellate authority or court, the same shall be paid from the Fund. (3) Accounts of the Fund maintained by the Government of Kerala shall be subject to audit by the Comptroller and Auditor General of India. (4) The Government shall, by an order, constitute a Standing Committee (hereinafter referred to as 'the Committee') with a Chairman, a Vice-Chairman, a Member Secretary and such other members as it may deem fit and the Committee shall make recommendations for proper utilisation of the money credited to the Fund for welfare of the consumers. (5) (a) The Committee shall meet as and when necessary, generally four times in a year; (b) the Committee shall meet at such time and place as the Chairman, or in his absence, the Vice-Chairman of the Committee may deem fit; (c) the meeting of the Committee shall be presided over by the Chairman, or in his absence, by the Vice-Chairman; (d) the meeting of the Committee shall be ca....
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....7) The Committee shall not consider an application, unless it has been inquired into, in material details and recommended for consideration accordingly, by the Member Secretary. (8) The Committee shall make recommendations:- (a) for making available grants to any applicant; (b) for investment of the money available in the Fund; (c) for making available grants (on selective basis) for reimbursing legal expenses incurred by a complainant, or class of complainants in a consumer dispute, after its final adjudication; (d) for making available grants for any other purpose recommended by the Central Consumer Protection Council (as may be considered appropriate by the Committee); (e) for making available up to 50% of the funds credited to the Fund each year, for publicity/consumer awareness on GST, provided the availability of funds for consumer welfare activities of the Department of Consumer Affairs is not less than twenty-five crore rupees per annum. Explanation.-For the purposes of this rule,- (a) 'applicant' means, (i) the Central Government or State Government; (ii) regulatory authorities or autonomous bodies constituted under an Act of Parliament or the Le....
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....(2), for the words "Director General of Safeguards", at both places where they occur, the words "Director General of Anti-profiteering" shall be substituted; (10) in rule 131, for the words "Director General of Safeguards", the words "Director General of Anti-profiteering" shall be substituted; (11) in rule 132, in sub-rule (1), for the words "Director General of Safeguards", the words "Director General of Anti-profiteering" shall be substituted; (12) in rule 133,- (a) for the words "Director General of Safeguards", wherever they occur, the words "Director General of Anti-profiteering" shall be substituted; (b) for sub-rule (3), the following shall be substituted, namely:- "(3) Where the Authority determines that a registered person has not passed on the benefit of the reduction in the rate of tax on the supply of goods or services or the benefit of input tax credit to the recipient by way of commensurate reduction in prices, the Authority may order- (a) reduction in prices; (b) return to the recipient, an amount equivalent to the amount not passed on by way of commensurate reduction in prices along with interest at the rate of eighteen per cent from the dat....
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....fter Form GST ENR-01, the following FORM shall be inserted, namely:- 1. "Form GST ENR-02 [See rule 58(1A)] APPLICATION FOR OBTAINING UNIQUE COMMON ENROLMENT NUMBER (Only for transporters registered in more than one State or Union Territory having the same PAN) (a) Legal name (b) PAN 2. Details of registrations having the same PAN Sl. No. GSTIN Trade Name State/UT 3. Verification I hereby solemnly affirm and declare that the information given herein above is true and correct to the best of my knowledge and belief and nothing has been concealed therefrom. Place: Date: Signature Name of Authorised Signatory Designation/Status. For office use Enrolment No.- Date―." 11 (17) in Form GST ITC-03, after entry 5(e), for the instruction against "**", the following shall be substituted, namely:- "** The value of capital goods shall be the invoice value reduced by 1/60th per month or part thereof from the date of invoice"; (18) in Form GSTR-4, in the ‘Instructions', for serial number 10, the following shall be substituted, namely:— “10. For the tax periods July, 2017 to September, 2017, October, 2017 to December, 2017, January, 2018 ....
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....that the information given hereinabove is true and correct to the best of my knowledge and belief and nothing has been concealed therefrom. Signature of authorized signatory Name Designation/Status Date-dd/mm/yyyy Instructions 1. This form is not required to be filed by taxpayers or persons who are registered as:- (i) Input Service Distributors; (ii) Persons paying tax under section 10; (iii) Non-resident taxable person; (iv) Persons required to deduct tax at source under section 51; and (v) Persons required to collect tax at source under section 52. 2. Details of stock of inputs, inputs contained in semi-finished or finished goods and stock of capital goods/plant and machinery on which input tax credit has been availed. 33/3289/2018/S-11. 18 3. Following points need to be taken care of while providing details of stock at serial number 8: (i) where the tax invoices related to the inputs held in stock or inputs contained in semi-finished or finished goods held in stock are not available, the registered person shall estimate the amount under sub-rule (3) of rule 44 based on prevailing market price of the goods; (ii) in case of capital goods/plant and machin....