GOVERNMENT OF KERALA

NOTIFICATION

In exercise of the powers conferred by section 164 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 rules further to amend the Kerala Goods and Services Tax Rules, 2017,

by notification issued under G.O.(P) No.79/2017/TAXES. dated 30^th June, 2017 and published as

Taxes (B) Department

G.O.(P) No.164/2023/TAXES.

Dated, Thiruvananthapuram, 13th December, 2023.

27th 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,

വ്ാഴം

Thiruvananthapuram,

Thursday

2023 ഡിസംബർ 14

14th December 2023

1199 വൃശികം 28

28th Vrischikam 1199

1945 അ്ഗഹായനം 23

23rd Agrahayana 1945

നമർ

No.

4087

S. R. O. No. 1352/2023

This is a digitally signed Gazette.

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

S.R.O. No.377/2017 in the Kerala Gazette Extraordinary No.1367 dated 30^th June, 2017, namely:-

RULES

1. Short title and commencement. — (1) These rules may be called the Kerala Goods and Services Tax

(Sixth Amendment) Rules, 2023.

(2) Save as otherwise provided in these rules, they shall be deemed to have come into force on the 26 ^th

day of October, 2023.

2. In rule 28, the existing rule shall be numbered as sub-rule (1) and after the sub-rule as so

renumbered, the following sub-rule shall be inserted, namely:-

“(2) Notwithstanding anything contained in sub-rule (1), the value of supply of services by a

supplier to a recipient who is a related person, by way of providing corporate guarantee to any

banking company or financial institution on behalf of the said recipient, shall be deemed to be one

per cent of the amount of such guarantee offered, or the actual consideration, whichever is higher.”.

3. In sub-rule (3) of rule 142, for the words “proper officer shall issue an order”, the words “proper

officer shall issue an intimation” shall be substituted.

4. In sub-rule (2) of rule 159, after the words “Commissioner to that effect”, the words “or on expiry of

a period of one year from the date of issuance of order under sub-rule (1), whichever is earlier,” shall

be inserted.

5. In FORM GST REG-01, in PART-B, in serial number 2, after clause (xiv), the following clause shall

be inserted, namely:-

“(xiva) One Person Company”.

6. For FORM GST REG-08, the following form shall be substituted, namely:–

“

FORM GST REG-08

[See rule12(3)]

Reference No

Date:

Name:

Address:

Application Reference No.(ARN)

Date:

Order of Cancellation of Registration as Tax Deductor at source or Tax Collector at source

This is in reference to the request raised vide letter/mail dated ……. for cancellation of registration

This is a digitally signed Gazette.

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

under the Act due to the following reason, namely:–

ii.

The undersigned is of opinion that the effective date of cancellation of registration is

<<DD/MM/YYYY>>.

2.You are required to furnish pending returns immediately.

3. Kindly refer to the supportive document(s) attached for case specific details.

4. It may be noted that the cancellation of registration shall not affect the liability to pay tax and other

dues under this Act or to discharge any obligation under this Act or the rules made thereunder for

any period prior to the date of cancellation whether or not such tax and other dues are determined

before or after the date of cancellation.

Order of Cancellation of Registration as Tax Deductor at source or Tax Collector at source

This has reference to the show-cause notice issued dated………..

Whereas no reply to the show cause notice has been submitted,

and whereas, the undersigned based on record available with this office is of the opinion that your

registration is liable to be cancelled for the following reason(s) : or

Whereas reply to the show cause notice has been submitted vide letter dated______,

and whereas, the undersigned on examination of your reply to show cause notice and based on record

available with this office is of the opinion that your registration is liable to be cancelled for the

following reason(s) :– or

Whereas no reply to the show cause notice has been submitted and on day fixed for personal

hearing, you did not appear in person or through authorised representative,

and whereas, the undersigned based on record available with this office is of the opinion that your

registration is liable to be cancelled for following reason(s) : or

This is a digitally signed Gazette.

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

Whereas no reply to the show cause notice has been submitted, but you or authorised

representative attended the personal hearing and made a written or verbal submission,

and whereas, the undersigned on examination of your written or verbal submission made during

personal hearing and based on record available with this office is of the opinion that your registration is

liable to be cancelled for the following reason(s) : or

Whereas reply to the show cause notice has been submitted vide letter dated______. But, you or

authorised representative did not attend the personal hearing on scheduled or extended date. and

whereas, the undersigned on examination of your reply to show cause notice and based on record

available with this office is of the opinion that your registration is liable to be cancelled for the

following reason(s) : or

Whereas reply to the show cause notice has been submitted vide letter dated______ and you or

authorised representative attended the personal hearing, made a written/oral submission during personal

hearing. And whereas, the undersigned has examined your reply to show cause notice as well as

submissions made at the time of personal hearing and is of the opinion that your registration is liable to

be cancelled for the following reason(s) :

ii.

The effective date of cancellation of registration is<<DD/MM/YYYY>>.

2. Kindly refer to the supportive document(s) attached for case specific details.

3. You are required to furnish pending returns immediately.

4. It may be noted that the cancellation of registration shall not affect the liability to pay tax and other

dues under this Act or to discharge any obligation under this Act or the rules made thereunder for any

period prior to the date of cancellation whether or not such tax and other dues are determined before or

after the date of cancellation.

Place:

Date:

Signature

Name of the Officer

Designation

Jurisdiction”;

This is a digitally signed Gazette.

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

7. In FORM GSTR-8,-

(a) serial number 5 shall be omitted;

(b) for serial number 7 and entries relating thereto, the following serial number and entries shall

be substituted, namely :–

“7. Interest, late fee payable and paid

Description

Amount payable

Amount paid

(I) Interest on account of TCS in respect of

(a) Integrated tax

(b) Central Tax

(II) Late fee

(a) Central tax

(b) State / UT tax

“;

be substituted, namely:–

“9. Debit entries in cash ledger for TCS, interest and late fee payment [to be populated

after filing of statement]

Description

Tax

Interest

Late fee

(a) Integrated tax

(b) Central Tax

”.

8. In FORM GST PCT-01, in PART-B, for serial number 4 and entries relating thereto, the following

serial number 4 and entries shall be substituted, namely:-

“

Enrolment sought:

(1)

(2)

(3)

(4)

Chartered Accountant

Company Secretary

Cost and Management Accountant

Graduate or Postgraduate or its equivalent degree in Law

This is a digitally signed Gazette.

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(5)

(6)

(7)

(8)

(9)

(10)

(11)

(12)

(13)

Graduate or Postgraduate or its equivalent degree in

Commerce

Graduate or Postgraduate or its equivalent degree in

Banking including Higher Auditing

Graduate or Postgraduate or its equivalent degree in

Business Administration

Graduate or Postgraduate or its equivalent degree in

Business Management

Degree examination of any Foreign University recognized

by any Indian University

Retired Government Officials

Sales Tax practitioner under existing law for a period of

not less than five years

Tax return preparer under existing law for a period of not

less than five years

Any other examination notified by Government

Note: Sr. No. (4) to (8) of the table should be from an Indian University established by any law for the

time being in force.

”;

9. In FORM GST DRC-22, after the last paragraph, the following paragraph shall be inserted,

namely:–

“This order shall cease to have effect, on the date of issuance of order in FORM GST DRC-23 by the

Commissioner of State Tax, or on the expiry of a period of one year from the date of issuance of this

order, whichever is earlier.”.

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.)

The Government have published the Kerala Goods and Services Tax Rules, 2017 by notification

This is a digitally signed Gazette.

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

issued under G.O.(P) No.79/2017/TAXES. dated 30^th June, 2017 and published as S.R.O. No.377/2017

in the Kerala Gazette Extraordinary No.1367 dated 30^th June, 2017 for carrying out the purposes of the

Kerala State Goods and Services Tax Act, 2017 (20 of 2017). Now, the Government have decided

further to amend the Kerala Goods and Services Tax Rules, 2017 incorporating the recommendations of

the Goods and Services Tax Council.

The notification is intended to achieve the above object.

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