Notification on amendment in Section 16 and Section 148 of Kerala State Goods and Services Tax, Act, 2017 (dated – 26.06.2023) – Government of Kerala
View Pdf– Notification on amendment in Section 16 and Section 148 of Kerala State Goods and Services Tax, Act, 2017 (dated – 26.06.2023) – Government of Kerala.
- The Government of Kerala vide a notification amended the Kerala State Goods and Services Tax, Act, 2017 by providing GTA who commence business or crosses threshold for registration during any Financial Year, may exercise the option to itself pay GST on the services supplied by it during that Financial Year by making a declaration in Annexure V before the expiry of forty-five days from the date of applying for GST registration or one month from the date of obtaining registration whichever is later. This notification shall be deemed to have come into force on the 9th day of May, 2023. Please refer to the notification for more details.