GOVERNMENT OF KERALA

NOTIFICATION

In exercise of the powers conferred by section 148 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 amendments in the notification issued under G.O.(P) No.123/2023/TAXES.

Taxes (B) Department

G.O.(P) No.163/2023/TAXES.

Dated, Thiruvananthapuram, 12th December, 2023.

26th Vrischikam, 1199.

©

േകരള സർകാർ

Government of Kerala

2023

േകരള ഗസറ്

KERALA GAZETTE

അസാധാരണം

EXTRAORDINARY

ആധികാരികമായി ്പസിദെപടുതുനത

PUBLISHED BY AUTHORITY

Regn.No. KERBIL/2012/45073

dated 05-09-2012 with RNI

Reg No.KL/TV(N)/634/2021-2023

വാല്ം 12

Vol. XII

തിരുവനനപുരം,

െചാവ

Thiruvananthapuram,

Tuesday

2023 ഡിസംബർ 12

12th December 2023

1199 വൃശികം 26

26th Vrischikam 1199

1945 അ്ഗഹായനം 21

21st Agrahayana 1945

നമർ

No.

4033

S. R. O. No. 1328/2023

This is a digitally signed Gazette.

Authenticity may be verified through https://compose.kerala.gov.in/

dated 12^th September, 2023 and published as S.R.O. No. 968/2023 in the Kerala Gazette Extraordinary

No.2975 dated 13^th September, 2023, namely:-

In the said notification, after the words “ hereby notifies the following special procedure to be

followed” the words, figures and letters “ with effect from 1^st day of January 2024” shall be inserted

and shall be deemed to have been inserted with effect from the 13^th September, 2023.

By order of the Governor,

Dr. A. JAYATHILAK,

Additional Chief Secretary to Government.

Explanatory Note

(This does not form part of the notification, but is intended to indicate its general purport.)

On recommendations of the Goods and Services Tax Council, the Government notified special

procedure to be followed by a registered person engaged in manufacturing of certain goods as per the

notification issued under G.O.(P) No.123/2023/TAXES. dated 12^th September, 2023 and published as

S.R.O. No.968/2023 in the Kerala Gazette Extraordinary No.2975 dated 13^th September, 2023. Now the

Government of Kerala, on recommendations of the Goods and Services Tax Council, decided to bring

the said amendment in force with effect from the 1^st day of January 2024.

The notification is intended to achieve the above object.

2

This is a digitally signed Gazette.

Authenticity may be verified through https://compose.kerala.gov.in/

____________________________________________________________________________________________________________________________

PUBLISHED BY THE SUPERINTENDENT OF GOVERNMENT PRESSES

AT THE GOVERNMENT CENTRAL PRESS, THIRUVANANTHAPURAM, 2023