Seeks to provide exemption from furnishing of Annual Return / Reconciliation Statement for suppliers of Online Information Database Access and Retrieval Services

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....unam, 1194 S. R. O. No. 480/2019 In exercise of the powers conferred by section 148 of the Kerala State Goods and Services Tax Act, 2017 (20 of 2017) (hereinafter referred to as "the said Act"), the Government of Kerala, on the recommendations of the Goods and Services Tax Council, hereby notifies the persons registered under section 24 of the said Act read with rule 14 of the Kerala Goods and S....