Amendments in Notification No. 9/2019-State Tax dated the 6th July, 2019. - 10/2019-State Tax (Rate) - Kerala SGST

KERALA STATE GOODS AND SERVICES TAX DEPARTMENT NOTIFICATION [No. 10/2019-State Tax] No.CT/224/2019-Cl. Thiruvananthapuram, 8th September 2019. In exercise of the powers conferred by section 168 of the Kerala State Goods and Services Tax Act, 2017 (20 of 2017) read with sub-rule (5) of rule 61 of the Kerala Goods and Services Tax Rules, 2017 (hereafter in this notification referred to as the said rules), the Commissioner, on the recommendations of the Council, hereby makes the following amendments in notification No. 9/2019-State Tax dated the 6th July, 2019, published in the Kerala Gazette No. 32, Volume VIII, Part IV, dated the 6th August, 2019, namely:- In the said notification, in the first paragraph, the following provisos shall be inserted, namely:- Provided that the return in FORM GSTR-3B of the said Rules for the month of July 2019 shall be furnished electronically through the common portal on or before the 22nd August 2019: Provided further that the return in FORM GSTR-3B of the said Rules for the month of July 2019 for registered persons whose principal place of business is in the districts of Idukki, Malappuram, Wayanad and Kozhikode shall be furnished electronically through the common portal, on or before the 20th September, 2019. . 2. This notification shall be deemed to have come into force with effect from the 20th day of August 2019. TINKU BISWAL IAS Commissioner. Thiruvananthapuram.