The Government of Kerala on March 05, 2024, issued the Kerala General Sales Tax (Amendment) Rules, 2024 to further amend the Kerala General Sales Tax Rules, 1963
These shall be deemed to have come into force on the of April 01, 2023
The following has been amended namely: -
• In Rule 3 which states “Definitions”
(a)for clause (b), the following clause shall be substituted, namely, -
“(b) "Assistant State Tax Officer" means any person appointed by the Government to exercise the powers of an Assistant State Tax Officer.”
(b) in clause (ba), - (i) for the words “Commercial Tax Officer”, the words “State Tax Officer” shall be substituted; (ii) for the word “Commissioner”, the words “Commissioner of State Tax” shall be substituted;
• In rule 4 which states “Appellant Tribunal” in clause (ia),- (a) for the words “Commercial Tax 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;
[Notification No. G.O.(P) No.30/2024/TAXES]
