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Taxation Kerala Ministry of Finance Kerala General Sales Tax Act, 1963

Kerala General Sales Tax (Amendment) Rules, 2025

29-Mar-2025 | G.O.(P) No.56/2025/TD

Government of Kerala has passed the Kerala General Sales Tax (Amendment) Rules, 2025, amending the provisions of Kerala General Sales Tax Rules, 1963, effective from 01st April, 2025.

Highlights of the Amendment:

- Insertion of New Rule 31(F) under the Kerala General Sales Tax Rules, 1963, which mandates that an application must be filed for the settlement of arrears and the issuance of a certificate in the prescribed form before the Assessing Authority.

- Insertion of New Rule 35 under the Kerala General Sales Tax Rules, 1963, which requires a check post to be established on a thoroughfare road for the purpose of enabling the search of vehicles or vessels.

- Insertion of New Rule 35A under the Kerala General Sales Tax Rules, 1963, which states that a sale or delivery note must accompany goods during transportation. Additionally, if the value of the goods exceeds two hundred rupees, proof of ownership must also be provided.

For more information, please refer to the specified document.

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