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Kerala General Sales Tax (Registration) (Amendment) Rules, 2025 [R12-2AB]

As at 7 September 2026. In force from 18 May 2025.

Dates: made 18 May 2025; in force 18 May 2025; ceased none recorded. Gazette: none recorded. Band A.

Jurisdiction: Kerala [IN-KL]. Made by the Commercial Taxes Department, Government of Kerala.

Synthetic. This instrument, its title, its number and its words are generated by the register, beneath the Act its recital names.

Cite: Kerala General Sales Tax (Registration) (Amendment) Rules, 2025, Kerala General Sales Tax (Registration) (Amendment) Rules, 2025, 18th May, 2025 [R12-2AB]. Machine: R12-2AB.

Preamble

Rules (2)

Rule 1. Short title and commencement [S2Y-Y19]

Rule 2. Amendment of rule 11 [S2Y-Y2F]

Made under

Recital: "In exercise of the powers conferred by section 19 of the Kerala General Sales Tax Act, 1963 (Kerala Act 15 of 1963), the Government of Kerala hereby makes the following rules further to amend the Kerala General Sales Tax Rules, namely:". Names section 19 of the Kerala General Sales Tax Act, 1963 (Kerala Act 15 of 1963) [S2G-77H]. Vires verified.

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Kerala General Sales Tax (Registration) (Amendment) Rules, 2025 [R12-2AB]