Amendment in Notification No. 14/2019—State Tax dated the 1st November 2019 - 2/2020-STATE TAX - Kerala SGST

KERALA STATE GOODS AND SERVICES TAX DEPARTMENT NOTIFICATIONS [No. 2/2020-STATE TAX] No. CT/2/2020-C1. Thiruvananthapuram, 17th March 2020. 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 of State Tax, on the recommendations of the Council, hereby makes the following further amendment in notification No. 14/2019-State Tax dated the 1st November 2019, published in the Kerala Gazette No. 47, Volume VIII, Part IV, dated the 26th November 2019, namely:- In the said notification, in the first paragraph, the following proviso shall be inserted, namely:- Provided that the return in FORM GSTR-3B of the said rules for the month of November, 2019 shall be furnished electronically through the common portal, on or before the 23rd December, 2019. 2. This notification shall be deemed to have come into force with effect from the 20th Day of December, 2019. Office of the Commissioner of State Goods and Services Tax, Thiruvananthapuram. ANAND SINGH IAS Commissioner