TaxTMI 
TaxTMI 
Kerala Goods and Services Tax (Ninth Amendment) Rules, 2021
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.... No. 1367 dated 30th June, 2017, namely:- RULES 1. Short title and commencement.- (1) These rules may be called the Kerala Goods and Services Tax (Ninth Amendment) Rules, 2021. (2) Save as otherwise provided in these rules, they shall be deemed to have come into force on the date 24th day of September 2021. 2. Amendment of the Rules.- In the Kerala Goods and Services Tax Rules, 2017 (hereinafter referred to as the said rules), - (1) In rule 10A of the said rules, with effect from the date as may be notified, - 1. after the words "details of bank account", the words "which is in name of the registered person and obtained on Permanent Account Number of the registered person" shall be inserted; 2. the following proviso shall be insert....
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....uired to undergo authentication of the Aadhaar number, such person shall furnish the following identification documents, namely: - (1) her/his Aadhaar Enrolment ID slip; and (2) (i) Bank passbook with photograph; or (ii) Voter identity card issued by the Election Commission of India; or (iii) Passport; or (iv) Driving license issued by the Licensing Authority under the Motor Vehicles Act, 1988 (59 of 1988): Provided further that such person shall undergo the authentication of Aadhaar number within a period of thirty days of the allotment of the Aadhaar number."; (3) In rule 23 of the said rules, in sub-rule (1), with effect from the date as may be notified, after the words "on his own motion, may", the words, figures and letter ",....
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....ntra-State supply, which is subsequently held to be an inter-State supply, may, before the expiry of a period of two years from the date of payment of the tax on the inter-State supply, file an application electronically in FORM GST RFD-01 through the common portal, either directly or through a Facilitation Centre notified by the Commissioner: Provided that the said application may, as regard to any payment of tax on inter-State supply before coming into force of this sub-rule, be filed before the expiry of a period of two years from the date on which this sub-rule comes into force."; (7) In rule 96 of the said rules, in sub-rule (1), after clause (b), with effect from the date as may be notified, the following clause shall be inserted, ....