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 hereby appoints the 1st day of April, 2018 as the date from which the provisions of sub-rule (xx) [other than clause (7)], (xxi), (xxii), (xxiii), (xxiv) and (xxvii) of rule 2 of the notification issued under G. O. (P) No. 46/2018/TAXES dated 31st March, 2018 and published as S.R.O. No. 189/2018 in the Kerala Gazette Extraordinary No. 833 dated 31st March, 2018 shall come into force.

By order of the Governor,

Minhaj Alam,

Secretary to Government.

Explanatory Note

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

On the recommendation of the Goods and Services Tax Council, the Government of Kerala have decided to make e-way bill compulsory from the 1st day of April, 2018.

The notification is intended to achieve the above object.