Amendment in Notification S.R.O. No.631/2020 in the Kerala Gazette Extraordinary No.2243 dated 30th September, 2020 - S.R.O. No. 148/2021 - Kerala SGST

GOVERNMENT OF KERALA Taxes (B) Department NOTIFICATION G.O.(P) No. 11/2021/TAXES Dated, Thiruvananthapuram, 9th February, 2021 27th Makaram, 1196 S. R. O. No. 148/2021 In exercise of the powers conferred by section 168A of the Kerala State Goods and Services Tax (Second Amendment) Ordinance, 2020 (49 of 2020), the Government of Kerala, on the recommendations of the Council, hereby makes the following further amendment in the notification issued under G.O.(P) No.117/2020/TAXES. dated 30th September, 2020 and published as S.R.O. No.631/2020 in the Kerala Gazette Extraordinary No.2243 dated 30th September, 2020, namely:- AMENDMENT In the said notification, in the first paragraph, in the proviso to clause (i), (i) for the words, figures and letters 29th day of November, 2020 , the words, figures and letters 30 th day of March, 2021 shall be substituted. (ii) for the words, figures and letters 30th day of November, 2020 , the words, figures and letters 31 st day of March, 2021 shall be substituted. This notification shall be deemed to have come into force with effect from 1st day of December, 2020. By order of the Governor, BISHWANATH SINHA, Principal Secretary to Government. Explanatory Note (This does not form part of the notification, but is intended to indicate its general purport.) On recommendation of the Goods and Services Tax Council, the Government have decided to extend the due dates for compliances and actions in respect of anti-profiteering measures under Goods and Services Tax Act till 31st March, 2021. The notification is intended to achieve the above object.