Kerala Goods and Services Tax (Second Amendment) Rules, 2023

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....rala 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 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 No. 1367 dated 30th June, 2017, n....

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....a), the following clause shall be substituted, namely:- '(a) "Authority" means the Authority notified under sub-section (2) of section 171 of the Act;'. By order of the Governor, Dr. RATHAN U. KELKAR, Secretary to Government. Explanatory Note (This does not form part of the notification, but is intended to indicate its general purport.) The Government have framed the Kerala Goods and Se....