Amendment Notification No. G.O.(P) No.191/2020/TAXES. S.R.O. No.939/2020 Dated 31st December, 2020 - S. R. O. No. 547/2021 - Kerala SGST

GOVERNMENT OF KERALA Taxes (B) Department NOTIFICATION G.O.(P) No.49/2021/TAXES Dated, Thiruvananthapuram, 20th July, 2021 4th Karkadakam, 1196 S. R. O. No. 547/2021 In exercise of the powers conferred by section 128 of the Kerala State Goods and Services Tax Act, 2017 (20 of 2017), the Government of Kerala, on the recommendations of the Council, hereby makes the following amendments to the notification issued under G.O.(P) No.191/2020/TAXES. Dated 31st December, 2020 and published as S.R.O. No.939/2020 in the Kerala Gazette Extraordinary No.3198 dated 31st December, 2020, namely: In the said notification, (i) in the first paragraph, for the figures, letters and words, 31st day of March , the figures, letters and words 30th day of June , shall be substituted; (ii) in the first paragraph, for the figures, letters and words, 1st day of April , the figures, letters and words 1st day of July , shall be substituted. (2) This notification shall be deemed to have come into force on the 30th day of March, 2021. By order of the Governor, Dr. Sharmila Mary Joseph, 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 of Kerala had notified the class of registered persons required to capture Dynamic Quick Response (QR) Code and the date for implementation of Dynamic Quick Response (QR) Code as per notification issued under G.O.(P) No.67/2020/TAXES. dated 14th May, 2020 and published as S.R.O. No.317/2020 in the Kerala Gazette Extraordinary No.1179 dated 14th May, 2020. Now the Government have decided to waive penalty payable for non-compliance of provisions of the said notification between the period from the 1st day of December, 2020 to the 30th day of June, 2021, subject to the condition that the said person complies with the provisions of the said notification from the 1st day of July, 2021. The notification is intended to achieve the above object.