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

Kerala Value Added Tax (Third Amendment) Rules, 2024

31-Jul-2024 | G.O.(P) No.103/2024/TD

Government of Kerala has issued Kerala Value Added Tax (Third Amendment) Rules, 2024, Key amendments:- 1. Substitution in Provision of Rule 22: Provided that, the oil companies shall make payment of an amount not less than seventy per cent of the tax payable for the preceding month of a return period electronically through the Kerala Indirect Tax Information System on or before the seventh day of the month following such return period. 3. Substitution in rule 24C: Filing of returns by dealers holding registration under the Central Sales Tax Act, 1956. The dealers holding registration under Central Sales Tax Act, 1956 and who are liable to file returns in accordance with sub-rule (1) of rule 6 of Central Sales Tax (Kerala) Rules, 1957 shall submit their return in Form No.9 prescribed under rule 21AA of the Kerala General Sales Tax Rules,1963 electronically through the Kerala Indirect Tax Information System in the manner specified under rule 22A of the Kerala General Sales Tax Rules, 1963. For detailed information, please refer to the attached document.

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