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The Kerala Taxation Laws (Amendment) Act, 2024, is a legislative update designed to refine the administration of tax laws within the state of Kerala. It primarily amends the Kerala State Goods and Services Tax Act, 2017, and the Kerala Finance Acts of 2008 and 2024. The Act introduces procedural changes for tax determination, clarifies Input Tax Credit (ITC) rules, and provides specific relief measures for taxpayers regarding past tax disputes. For the ordinary citizen and business owner, this Act simplifies compliance, offers a window to settle old tax liabilities without interest or penalties, and updates the regulatory framework for GST operations.
Official Legislative Text
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Chronological legislative evolution of The Kerala Taxation Laws (Amendment) Act, 2024 across statutory gazettes and amending Acts.