GST – States – G.O. (P) No. 93/2017/TAXES – Dated:- 27-7-2017 – GOVERNMENT OF KERALA Taxes (H) Department NOTIFICATION G.O. (P) No. 93/2017/TAXES. 27th July 2017 Dated, Thiruvananthapuram, 11th Karkadakam, 1192 5th Sravana, 1939. S. R. O. No. 470/2017.-In exercise of the powers conferred by section 164 of the Kerala Goods and Services Tax Ordinance, 2017 (11 of 2017) read with section 150 thereof, the Government of Kerala hereby make the following rules further to amend the Kerala Goods and Services Tax Rules, 2017 issued by notification under G.O.(P) No. 79/2017/TAXES dated 30th June, 2017 and published as S.R.O. No. 377/2017 in the Kerala Gazette Extraordinary No. 1367 dated 30th June, 2017, namely:- RULES 1. Short title and commencement
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re to be adopted for verification as specified hereunder.- (i) He shall submit on the first day of every month and, if the first day being a holiday, on the immediate next working day, the statement as provided in the Annexure relating to the draws of lotteries to be conducted during the month commencing from the next succeeding month which are intended to be sold in the State; (ii) The organizing State or their distributor or selling agent shall file the details regarding unsold ticket particulars and produce the unsold lottery tickets before the same authority who have verified while bringing the lottery tickets for sale in the State within forty eight hours after the lottery draw; (iii) The procedure of verification of information return
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uvananthapuram, Deputy Commissioner of State tax, Ernakulam or Deputy Commissioner of State tax, Palakkad, as the case may be. (d) Violations of the Lotteries (Regulation) Act, 1998 (Central Act 17 of 1998) and the rules made thereunder, if any, detected by any authority shall be informed to the police for initiating action under section 7 of the said Act and to the Government for initiating action under section 4 of the said Act. Annexure [See sub-rule (20A) of rule 56] Goods and Services Tax Registration No. The period relating to the draws for which the return is filed Name of the organising State Name of the Lottery tickets for each draw with series and serial numbers as received from the orgamzing State for sale in the State and the fa
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