The Government of Kerala on March 06, 2024, notified the Kerala Value Added Tax (Amendment) Rules, 2024 further to amend the Kerala Value Added Tax Rules, 2005.
The following has been stated: -
•In clause (i) of rule 3, -
(a)for the words “Commercial Taxes Department”, the words “State Goods and Services Tax Department” shall be substituted.
(b)for the words “Deputy Commissioner”, the words “Joint Commissioner of State Tax” shall be substituted.
•In sub-rule (2) of rule 6, -
(a)for the words “Commercial Taxes Department”, the words “State Goods and Services Tax Department” shall be substituted.
(b)for the words “Deputy Commissioner”, the words “Joint Commissioner of State Tax” shall be substituted.
•In clauses (b), (d), and (e) of sub-rule (10) of rule 67, for the words “Deputy Commissioner”, the words “Joint Commissioner of State Tax” shall be substituted.
•Rule 68 shall be omitted.
They shall be deemed to have come into force on April 01, 2023.
The detailed notification is given in the document attached below.
[Notification No. G.O.(P) No.31/2024/TAXES.]
