Effective date of implementation of Kerala Flood Cess is from 1st August 2019. - G.O.(P) No.97/2019/TAXES - S.R.O. No. 436/2019 - Kerala SGST

GOVERNMENT OF KERALA Taxes (B) Department NOTIFICATION G.O.(P) No.97/2019/TAXES. Dated, Thiruvananthapuram, 29th June, 2019 ....th Mithunam, 1194. S.R.O. No. 436/2019. In exercise of the powers conferred by sub-clause (1) of clause 14 of the Kerala Finance Bill, 2019 (Bill No. 185 of the Fourteenth Kerala Legislative Assembly), the Government of Kerala having considered it necessary in the public interest so to do, hereby make the following further amendment to the notification issued under G.O. (P) No. 79/2019/ TAXES dated 25th May, 2019 and published as S.R.O. No. 358/2019 in the Kerala Gazette Extraordinary No.1239 dated 25th May, 2019, namely:- In the said notification, for the words, letters, symbol and figures 1st day of July, 2019 , the words, letters, symbol and figures 1st day of August, 2019 shall be substituted. By order of the Governor, MANOJ JOSHI, Additional Chief Secretary to Government. Explanatory Note (This does not form part of the notification, but is intended to indicate its general purport.) As per the notification issued under G.O. (P) No. 79/2019/TAXES dated 25th May, 2019 and published as S.R.O. No. 358/2019 in the Kerala Gazette Extraordinary No. 1239 dated 25th May, 2019, Government of Kerala have appointed the 1st day of July, 2019 as the date with effect from the Kerala Flood Cess shall be levied and collected. Now, having considered it necessary in the public interest so to do, Government have decided to levy and collect the cess with effect from the 1st day of August, 2019 and also to make suitable amendment to the said notification. The notification is intended to achieve the above object.