The Taxes Department, Kerala on September 20, 2024, issued the Kerala Goods and Services Tax (Second Amendment) Rules, 2024 to further amend the Kerala Goods and Services Tax Rules, 2017.
The following has been stated namely: -
• Rule 11 which states “Application ro the Appellate Tribunal” has been substituted namely: -
“An application to the Appellate Tribunal under sub-section (3) of section 112 shall be filed in Form GST APL-07, along with the relevant documents, electronically and a provisional acknowledgement shall be issued to the appellant immediately”
• Rule 113A which states “Withdrawal of Appeal or Application filed before the Appellate Tribunal” has been inserted
This shall come into force on July 10, 2024
[Notification No. G.O.(P) No.117/2024/TD.]
