Kerala Goods and Services Tax (Amendment) Rules, 2021.

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....y section 164 of the Kerala State Goods and Services Tax Act, 2017 (20 of 2017), the Government of Kerala, on the recommendations of the Council, hereby makes the following rules further to amend the Kerala Goods and Services Tax Rules, 2017, issued under G.O.(P) No.79/2017/TAXES. dated 30th June, 2017 and published as S.R.O. No.377/2017 in the Kerala Gazette Extraordinary No. 1367 dated 30th June....

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....1 or using invoice furnishing facility, verified through electronic verification code (EVC).". By order of the Governor,  Dr. Sharmila Mary Joseph,  Secretary to Government. Explanatory Note (This does not form part of the notification, but is intended to indicate its general purport.) On recommendation of the Goods and Services Tax Council, Government have decided to a....