Seeks to amend Notification No. 5/2020-State Tax, dated the 30th day of March 2020 - 6/2020-STATE TAX - Kerala SGST

KERALA STATE GOODS AND SERVICES TAX DEPARTMENT NOTIFICATION NO. 6/2020-STATE TAX NO. CT/4/2020-C1. Thiruvananthapuram, 16th April 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 amendments in the notification No. 5/2020-State Tax, dated the 30th day of March 2020, namely: In the said notification, in the first paragraph, after the proviso, the following provisos shall be inserted, namely: Provided further that, for taxpayers having an aggregate turnover of more than ₹ 5 Crore Rupees in the previous financial year, the return in FORM GSTR-3B of the said rules for the month of May, 2020 shall be furnished electronically through the common portal, on or before the 27th June, 2020: Provided also that, for taxpayers having an aggregate turnover of up to rupees five crore rupees in the previous financial year, the return in FORM GSTR-3B of the said rules for the month of May, 2020 shall be furnished electronically through the common portal, on or before the 12th day of July, 2020. Office of the Commissioner of the State Goods and Services Tax, Thiruvananthapuram. ANAND SINGH IAS Commissioner