Amendment in Notification No. 14/2019—State Tax dated the 1st November 2019 - 3/2020-STATE TAX - Kerala SGST

KERALA STATE GOODS AND SERVICES TAX DEPARTMENT NOTIFICATIONS [No. 3/2020-STATE TAX] No. CT/4/2020-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 on the recommendations of the Council, hereby makes the following further amendment in the Notification No. 14/2019-State Tax dated the 1 st November 2019, published in the Kerala Gazette No. 47, Volume VIII, Part IV, dated the 26th November 2019, namely:- In the said notification, after the third proviso, the following provisos shall be inserted, namely:- Provided also that the return in FORM GSTR-3B of the said rules for the months of January, 2020, February, 2020 and March, 2020 for taxpayers having an aggregate turnover of up to rupees five Crore in the previous financial year shall be furnished electronically through the common portal, on or before the 22nd February, 2020, 22nd March, 2020, and 22nd April, 2020, respectively . 2. This notification shall be deemed to have come into force on the 3rd day of February, 2020. Office of the Commissioner of State Goods and Services Tax, Thiruvananthapuram. ANAND SINGH IAS Commissioner