Kerala Goods and Services Tax (Seventh Amendment) Rules, 2020.

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....ferred by 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 make the following rules further to amend the Kerala Goods and Services Tax Rules, 2017, issued by notification 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....

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....ection 39 in FORM GSTR- 3B verified through electronic verification code (EVC).". 3. In the said rules, after rule 67, with effect from a date to be notified later, the following rule shall be inserted, namely: - "67A. Manner of furnishing of return by short messaging service facility.- Notwithstanding anything contained in this Chapter, for a registered person who is required to furnish a N....

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....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, 2017 for carrying out the purposes of the Kerala State Goods and Services Tax Act, 2017 (20 of 2017). Now, the Government have decided to amend the Kerala Goods and Services Tax Rules, 2017 in order to allow the person registered under the p....