The following Act of Kerala State Legislature is hereby published for general information. The Bill as passed by the Legislative Assembly received the assent of the Governor on the 18th day of September, 2023.

By order of the Governor,

C. Vijayalakshmi,

Special Secretary (Law).

ACT 23 OF 2023

THE KERALA TAXATION LAWS (AMENDMENT) ACT, 2023

An Act further to amend the Kerala State Goods and Services Tax Act, 2017 and the Kerala Finance Act, 2023.

Preamble.- WHEREAS, it is expedient further to amend the Kerala State Goods and Services Tax Act, 2017 and the Kerala Finance Act, 2023 for the purposes hereinafter appearing;

Be it enacted in the Seventy-fourth Year of the Republic of India as follows:-

1. Short title and commencement.-
(1) This Act may be called the Kerala Taxation Laws (Amendment) Act, 2023.

(2) Save as otherwise provided in this Act, it shall come into force on such date as the Government may, by notification in the Official Gazette, appoint.

2. Amendment of Act 20 of 2017.-

In the Kerala State Goods and Services Tax Act, 2017 (20 of 2017),-

(1) in section 30, in sub-section (1),-

(a) for the words and symbol "the prescribed manner within thirty days from the date of service of the cancellation order.", the words and symbols "such manner, within such time and subject to such conditions and restrictions, as may be prescribed." shall be substituted;

(b) the proviso shall be omitted;

(2) in section 62, in sub-section (2),-

(a) for the words "thirty days", the words "sixty days" shall be substituted;

(b) the following proviso shall be inserted, namely:-

"Provided that where the registered person fails to furnish a valid return

within sixty days of the service of the assessment order under sub-section (1), he may furnish the same within a further period of sixty days on payment of an additional late fee of one hundred rupees for each day of delay beyond sixty days of the service of the said assessment order and in case he furnishes valid return within such extended period, the said assessment order shall be deemed to have been withdrawn, but the liability to pay interest under sub-section (1) of section 50 or to pay late fee under section 47 shall continue".

(3) for section 109, the following section shall be substituted, namely:-

"109. Constitution of Appellate Tribunal and Benches thereof.-

Subject to the provisions of this Chapter, the Goods and Services Tax Appellate Tribunal constituted under the Central Goods and Services Tax Act, 2017 (Central Act 12 of 2017) shall be the Appellate Tribunal for hearing appeals against the orders passed by the Appellate Authority or the Revisional Authority under this Act.";

(4) section 110 shall be omitted;

(5) section 114 shall be omitted;

(6) in section 117,-

(a) in sub-section (1), for the words "State Bench or Area Benches", the words "State Benches" shall be substituted;

(b) in sub-section (5), in clause (a) and (b) for the words "State Bench or Area Benches", the words "State Benches" shall be substituted;

(7) in section 118, in sub-section (1), in clause (a), for the words "National Bench or Regional Benches", the words "Principal Bench" shall be substituted;

(8) in section 119,-

(a) for the words "National Bench or Regional Benches", the words "Principal Bench" shall be substituted;

(b) for the words "State Bench or Area Benches", the words "State Benches" shall be substituted.

3. Amendment of Act 17 of 2023.-

In the Kerala Finance Act, 2023 (17 of 2023), in section 11, in sub-section (4), for the words "section 22 and section 24", the words "section 22 or section 24" shall be substituted.

4. Repeal and saving.-

(1) The Kerala Taxation Laws (Amendment) Ordinance, 2023 ( 2 of 2023) is hereby repealed.

(2) Notwithstanding such repeal, anything done or any action taken under the above said Acts as amended by the said Ordinance shall be deemed to have been done or taken under the above said Acts as amended by this Act.