Amendments in Notification No.7/2020-State Tax, dated 28-4-2020 - 8/2020-STATE TAX - Kerala SGST

KERALA STATE GOODS AND SERVICES TAX DEPARTMENT NOTIFICATIONS [No. 8/2020-STATE TAX] No. CT/4/2020-C1. Thiruvananthapuram, 22nd July 2020. As per the notification issued under G. O. (P) No. 96/2019/TAXES dated 29th June, 2019 and published as S. R. O. No. 435/2019 in the Kerala Gazette Extraordinary No. 1445 dated 1st July, 2019 the Government of Kerala had decided to implement the Kerala Flood Cess with effect from 1-8-2019. As per the notification issued under G. O. (P) No. 80/2019/TAXES dated 25th May, 2019 and published as S. R. O. No. 359/2019, the Government have notified that the due date for filing GSTR 3B return is applicable for return for Kerala Flood Cess also. The Flood Cess returns are accordingly to be filed on or before the 20th of the succeeding month. But various trade bodies/organizations have raised certain practical difficulties with regards to the filing of Kerala Flood Cess returns along with GSTR 3B returns due to the unprecedented spread of pandemic COVID-19. The matter have been examined and found that the issues raised need to be redressed. In the circumstances, 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-section (4) of section 14 of Kerala Finance Act, 2019 and sub-rule (5) of rule 61 of the Kerala State Goods and Services Tax Rule, 2017, the Commissioner of State Tax hereby makes the following amendments in the notification No.7/2020-State Tax, dated 28-4-2020, namely:- In the said notification, for the Table, the following Table shall be substituted, namely :- TABLE Sl. N O . Class of registered persons Tax Period Date extended (1) (2) (3) (4) 1 Taxpayers having an aggregate turnover of up to rupeps 5 crores in the preceding financial year February, 2020 30th day of June, 2020 March, 2020 3rd day of July, 2020 April, 2020 6th day of July, 2020 May, 2020 12th day of September, 2020 June, 2020 23rd day of September, 2020 July, 2020 27th day of September, 2020 This notification shall be deemed to have come into force on the 30th day of June, 2020. ANAND SINGH IAS, Commissioner.