Amendment in Notification No. 7/2018—State Tax dated the 13th August, 2018 - 7/2019-STATE TAX - Kerala SGST

KERALA STATE GOODS AND SERVICES TAX DEPARTMENT NOTIFICATION No. 7/2019-STATE TAX No. CT/224/2019-C1. 7th May 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 State 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 Notification Number 7/2018-State Tax dated the 13th August, 2018, published in the Kerala Gazette No. 36, Volume VII, dated the 11th September, 2018, Part IV, namely:- In the said notification, in the first paragraph, after the Fourth proviso, the following proviso shall be inserted, namely:- Provided also that the return in FORM GSTR-3B of the said rules for the month of March, 2019 furnished electronically through the common portal, on or before the 23rd April, 2019 shall be treated as valid for the purpose of this notification. . 2. This notification shall be deemed to have come into force on the 20th day of April, 2019. Office of the Commissioner of State Goods and Services Tax, Tvpm. TINKU BISWAL IAS, Commissioner