The Kerala Goods and Services Tax (Amendment) Rules, 2017 – Lottery Distribution/Selling Agent-Furnish Information return-procedure
G.O. (P) No. 93/2017/TAXES Dated:- 27-7-2017 Kerala SGST
GST – States
Kerala SGST
Kerala SGST
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. 79/2
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uvananthapuram, Deputy Commissioner of State tax, Ernakulam or Deputy Commissioner of State tax, Palakkad, as the ease may be, regarding the lottery tickets supplied by them and the procedure 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
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of State tax, Palakkad, as the case may be, during the actual retail sale of tickets;
(c) The physical verification of unsold tickets shall be done by the Deputy Commissioner of State tax, Thiruvananthapuram, 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 f
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