Kerala Goods and Services Tax (Fourth Amendment) Rules, 2019. - G.O. (P) No. 88/2019/TAXES.- S. R. O. No. 393/2019 - Kerala SGST

GOVERNMENT OF KERALA Taxes (B) Department NOTIFICATION G.O. (P) No. 88/2019/TAXES. S. R. O. No. 393/2019 10th June, 2019, 27th Idavam 1194. Thiruvananthapuram. In exercise of the powers conferred by section 164 of the Kerala State Goods and Services Tax Act, 2017 (20 of 2017), the Government of Kerala hereby make the following rules further to amend the Kerala Goods and Services Tax Rules, 2017, issued 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 Short title and commencement.- (1) These rules may be called the Kerala Goods and Services Tax (Fourth Amendment) Rules, 2019. (2) They shall come into force on 23rd day of April, 2019. 2. In the Kerala Goods and Services Tax Rules, 2017 (hereinafter referred to as the said rules), in rule 23, in sub-rule (1), after the first proviso, the following provisos shall be inserted, namely:- Provided further that all returns due for the period from the date of the order of cancellation of registration till the date of the order of revocation of cancellation of registration shall be furnished by the said person within a period of thirty days from the date of order of revocation of cancellation of registration: Provided also that where the registration has been cancelled with retrospective effect, the registered person shall furnish all returns relating to period from the effective date of cancellation of registration till the date of order of revocation of cancellation of registration within a period of thirty days from the date of order of revocation of cancellation of registration. . 3. In the said rules, in rule 62,- (a) in the marginal heading, for the words Form and manner of submission of quarterly return by the composition supplier , the words Form and manner of submission of statement and return shall be substituted; (b) in sub-rule (1),- (i) for the portion beginning with the words and figures paying tax under section 10 and ending with the word, letters, symbol and figure FORM GSTR-4 , the following shall be substituted, namely:- paying tax under section 10 or paying tax by availing the benefit of notification issued under G.O. (P) No. 66/2019/TAXES dated 30th March, 2019 and published as S. R. O. No. 256/2019 in the Kerala Gazette Extraordinary No. 882 dated 30th March, 2019 shall- (i) furnish a statement, every quarter or, as the case may be, part thereof, containing the details of payment of self-assessed tax in FORM GST CMP-08, till the 18th day of the month succeeding such quarter; and (ii) furnish a return for every financial year or, as the case may be, part thereof in FORM GSTR-4, till the thirtieth day of April following the end of such financial year, ; (iii) the proviso shall be omitted; (c) in sub-rule (2), for the portion beginning with the words return under and ending with the words other amount , the following shall be substituted, namely:- statement under sub-rule (1) shall discharge his liability towards tax or interest ; (d) in sub-rule (4),- (i) after the words and figures opted to pay tax under section 10 , the words, letters, figures, symbols and brackets or by availing the benefit of notification issued under G.O. (P) No. 66/2019/TAXES dated 30th March, 2019 and published as S. R. O. No. 256/2019 in the Kerala Gazette Extraordinary No. 882 dated 30th March, 2019 shall be inserted; (ii) in the Explanation,- (A) after the words not be eligible to avail , the word of shall be omitted; (B) after the words opting for the composition scheme , the words, letters, figures, symbols and brackets or opting for paying tax by availing the benefit of notification issued under G.O. (P) No. 66/2019/TAXES dated 30th March, 2019 and published as S. R. O. No. 256/2019 in the Kerala Gazette Extraordinary No. 882 dated 30th March, 2019 shall be inserted; (e) in sub-rule (5), for the words, figures and letters the details relating to the period prior to his opting for payment of tax under section 9 in FORM GSTR-4 till the due date of furnishing the return for the quarter ending September of the succeeding financial year or furnishing of annual return of the preceding financial year, whichever is earlier , the words, letters, symbol and figures a statement in FORM GST CMP-08 for the period for which he has paid tax under the composition scheme till the 18th day of the month succeeding the quarter in which the date of withdrawal falls and furnish a return in FORM GSTR-4 for the said period till the thirtieth day of April following the end of the financial year during which such withdrawal falls shall be substituted; (f) after sub-rule (5), the following sub-rule shall be inserted, namely:- (6) A registered person who ceases to avail the benefit of notification issued under G. O. (P) No. 66/2019/TAXES dated 30th March, 2019 and published as S. R. O. No. 256/2019 in the Kerala Gazette Extraordinary No. 882 dated 30th March, 2019, shall, where required, furnish a statement in FORM GST CMP-08 for the period for which he has paid tax by availing the benefit under the said notification till the 18th day of the month succeeding the quarter in which the date of cessation takes place and furnish a return in FORM GSTR-4 for the said period till the thirtieth day of April following the end of the financial year during which such cessation happens. . 4. In the said rules, after FORM GST CMP-07, the following form shall be inserted, namely:- Form GST CMP - 08 [See rule 62] Statement for payment of self-assessed tax Financial Year Quarter 1. GSTIN 2. (a) Legal name Auto (b) Trade name Auto (c) ARN Auto (After filing) (d) Date of filing Auto (After filing) 3. Summary of self-assessed liability (net of advances, credit and debit notes and any other adjustment due to amendments etc.) (Amount in ₹ in all tables) Sr. No. Description Value Integrated tax Central tax State/ UT tax Cess 1 2 3 4 5 6 7 1. Outward supplies (including exempt supplies) 2. Inward supplies attracting reverse charge including import of services 3. Tax payable (1+2) 4. Interest payable, if any 5. Tax and interest paid 4. Verification I hereby solemnly affirm and declare that the information given herein above is true and correct to the best of my knowledge and belief and nothing has been concealed therefrom. Signature Place : Date: Name of Authorised Signatory Designation/Status Instructions: 1. The tax payer paying tax under the provisions of section 10 of the Kerala State Goods and Services Tax Act, 2017 (20 of 2017) or by availing the benefit of notification issued under G.O. (P) No. 66/2019/TAXES dated 30th March, 2019 and published as S. R. O. No. 256/2019 in the Kerala Gazette Extraordinary No. 882 dated 30th March, 2019 shall make payment of tax on quarterly basis by the due date. 2. Adjustment on account of advances, credit/debit notes or rectifications shall be reported against the liability. 3. Negative value may be reported as such if such value comes after adjustment. 4. If the total tax payable becomes negative, then the same shall be carried forward to the next tax period for utilising the same in that tax period. 5. Interest shall be leviable if payment is made after the due date. 6. Nil Statement shall be filed if there is no tax liability due during the quarter. . 5. In FORM GST REG-01, after instruction number 16, the following instruction shall be inserted, namely:- 17. Taxpayers who want to pay tax by availing benefit of notification issued under G. O. (P) No. 66/2019/TAXES dated 30th March, 2019 and published as S. R. O. No. 256/2019 in the Kerala Gazette Extraordinary No. 882 dated 30th March, 2019, as amended, shall indicate such option at serial No. 5 and 6.1(iii) of this Form. . By order of the Governor, VENUGOPAL, P., Secretary to Government. Explanatory Note (This does not form part of the notification, but is intended to indicate its general purport.) The Government have framed the Kerala Goods and Services Tax Rules, 2017 by notification issued 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 for carrying out the purposes of the Kerala State Goods and Services Tax Act, 2017 (20 of 2017). Now, the Government have decided to amend the said rules for incorporating the recommendations of the Goods and Services Tax Council. The notification is intended to achieve the above object.