KERALA GOODS AND SERVICES TAX (SECOND AMENDMENT) RULES, 2023

PREAMBLE

In exercise of the powers conferred 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 Extraordinary No. 1367 dated 30th June, 2017, namely:-

Rule - 1. Short title and commencement.

(1)     These rules may be called the Kerala Goods and Services Tax (Second Amendment) Rules, 2023.

(2)     They shall be deemed to have come into force with effect from the 1st day of December, 2022.

Rule - 2. Amendment of the Rules.

In the Kerala Goods and Services Tax Rules, 2017, -

(a)      rule 122 shall be omitted;

(b)      rules 124 and 125 shall be omitted;

(c)      in rule 127,-

(i)       in the marginal heading, for the word "Duties", the word "Functions", shall be substituted;

(ii)      for the words "It shall be the duty of the Authority,-", the words "The authority shall discharge the following functions, namely:-" shall be substituted;

(d)      rule 134 shall be omitted;

(e)      rule 137 shall be omitted;

(f)       in rule 137, in the Explanation, for clause (a), the following clause shall be substituted, namely:-

'(a)   "Authority" means the Authority notified under sub-section (2) of section 171 of the Act;'.