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Taxation Kerala Ministry of Finance Kerala Value Added Tax Act, 2003

Kerala Value Added Tax (Second amendment) Rules, 2024

27-Mar-2024 | S. R. O. No. 344/2024

The Government of Kerala has issued a Notification regarding the Kerala Value Added Tax (Second Amendment) Rules, 2024, effective from 1st April 2023. The key highlights of the amendment are as follows: 1. Rule 11 has been omitted. 2. Rule 72B has been inserted. In cases where appeals under section 55 or section 60 are filed with the proof of payment of a pre-deposit amount payable under the second proviso to sub-section (4) of section 55 or sub-section (1A) of section 60 respectively, along with collected tax, if any, the balance amount in dispute shall be deemed to have stayed until the disposal of the appeal. For detailed information, please refer to the attached notification issued by the Government of Kerala.

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