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

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....onferred 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 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 Extraordinar....

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.... Tax, Intelligence and Enforcement, Kozhikode," shall be substituted. (2) in rule 109A,- (a) in sub-rule (1),- (i) in clause (a), for the words and bracket, "Deputy Commissioner (Appeals)", the words and bracket "Joint Commissioner of State Tax (Appeals)," shall be substituted, and for the words, "Assistant Commissioner of State Tax", the words "Deputy Commissioner of St....

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....als)" shall be substituted, and for the words "Deputy Commissioner" the words "Joint Commissioner of State Tax" shall be substituted. By order of the Governor, Dr. A. JAYATHILAK, Additional Chief 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 ....