In exercise of the powers conferred by section 168 of the Kerala State Goods and Services Tax Act, 2017 (20 of 20l7) read with sub-rule (5) of rule 61 of the Kerala State Goods and Services Tax Rules, 2017, the Commissioner, on the recommendations of the Council, hereby makes the following further amendments-

(i) in notification No. 3/2017- State Tax dated the 31st August, 2017, published in the Kerala Gazette No. 39, Volume VI, Part IV, dated the 3rd October, 2017; and

(ii) in notification No. 16/2017- State Tax dated the 23rd November, 2017, published in the Kerala Gazette No. 48, Volume VI, Part IV, dated the 5th December, 2018, namely:-

In the said notifications, in the first paragraph, in the proviso, for the words, figures and letters "July, 2017 to November, 2018" and "31st day of December, 2018", the words, figures and letters "July, 2017 to February, 2019'' and ''31st day of March, 2019'' shall be respectively substituted.

Tinku Biswal IAS,

Commissioner.