Amendment in Notification G.O.(P) No.64/2017/TAXES, dated 30th June, 2017

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....owers conferred by sub-section (1) of section 9 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 amendments in the notification issued under G.O.(P) No.64/2017/TAXES, dated 30th June, 2017 and published as S.R.O. No.362/2017 in the Kerala Gazette Extraordinary No. 1352 dated 30th June, 2017....

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....recipient of outward supply or the transferee, as the case may be, produces before the Deputy Commissioner of State tax or the Assistant Commissioner of State tax or State Tax Officer or the Deputy Commissioner of Central tax or the Assistant Commissioner of Central tax, as the case may be, having jurisdiction over the supplier of goods, a certificate from a duly authorised officer of the Director....