Kerala Amends SGST Rule 56
Notification
No. S. R. O. No. 470/2017. Dated 27th July, 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.-
(1)
These rules may be called the Kerala Goods and Services Tax (Amendment) Rules,
2017.
(2)
They shall come into force at once.
2.
Amendment of the rules.-
In
the Kerala Goods and Services Tax Rules, 2017, after sub-rule (20) of rule 56,
the following rule shall be inserted, namely:-
'"(20A)
Every agent or distributor selling lottery tickets or a selling agent of
lotteries authorised by the State and who is
registered or liable to be registered under the Ordinance, shall file the
information return in Annexure before 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, 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 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 is as specified below:
(a)
The tickets for which the details in Annexure is filed shall be produced before
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, as and when it is received from the
organizing State for verification;
(b)
The physical verification of the details submitted in Annexure 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, 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 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 organizing State for sale in the State and the
face value of the ticket |
|
|
Name and address of the sub-distributors and agents in the State
through which the tickets will be sold or distributed |
|
|
The Scheme of lottery (percentage distribution of face value for prize
and commission, tax, administration expenses etc.) |
|
By order of the
Governor,
Minhaj Alam,
Secretaiy to Government.
Explanatory
Note
(This
does not form part of the notification, but is intended to indicate its general
purport.)
Section
150 of the Kerala Goods and Services Tax Ordinance (11 of 2017) provides for
the obligation to furnish information return. Government have decided to make
it mandatory to furnish information return by a person who is a lottery
distributor or a selling agent of lotteries authorised
by the State and who is registered or liable to be registered under the
Ordinance and to prescribe the procedure for verification thereof. Hence, the
amendment.
The
notification is intended to achieve the above object.