Amendment in Notification No. 5/2020-State Tax dated the 30th March, 2020 - 9/2020-STATE TAX - Kerala SGST

KERALA STATE GOODS AND SERVICES TAX DEPARTMENT NOTIFICATIONS [No. 9/2020-STATE TAX] No. CT/4/2020-C1. Thiruvananthapuram, 24 th July 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 amendments in the notification No. 5/2020-State Tax dated the 30th March, 2020, published in the Kerala Gazette No. 23, Volume IX, Part IV,I dated the 9th June, 2020, namely:- In the said notification, in the first paragraph, after the third proviso, the following provisos shall be inserted, namely:- 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 August, 2020 shall be furnished electronically through the common portal, on or before the 1st day of October, 2020. . ANAND SINGH IAS, Commissioner.