GST – States – 16/2017 – State Tax – Dated:- 23-11-2017 – Government of Kerala State Goods and Services Taxes Department Notification No. 16/2017 – State Tax C1-24614/2016 Thiruvananthapuram, the 23rd November, 2017 In exercise of the powers conferred by section 168 of the Kerala Goods and Services Tax Act, 2017 (20 of 2017) read with sub-rule (5) of rule 61 of the State Goods and Services Tax Rules, 2017, the Commissioner, on the recommendations of the Council, hereby specifies that the return
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