Amendment in Notification S.R.O. No.395/2019 dated 19th June, 2019 - S. R. O. No. 564/2021 - Kerala SGST

GOVERNMENT OF KERALA Taxes (B) Department NOTIFICATION G.O.(P) No.54/2021/TAXES. Dated, Thiruvananthapuram, 26th July, 2021 10th Karkadakam, 1196 S. R. O. No. 564/2021 In exercise of the powers conferred by section 148 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 further amendments to the notification issued under G.O.(P) No.89/2019/TAXES. dated 10th June, 2019 and published as S.R.O. No.395/2019 in the Kerala Gazette Extraordinary No.1354 dated 19th June, 2019, namely: In the said notification, in the third paragraph, after the first proviso, the following proviso shall be inserted, namely: Provided further that the said persons shall furnish the return in FORM GSTR-4 of the Kerala Goods and Services Tax Rules, 2017, for the financial year ending 31st March, 2021, upto the 31st day of May, 2021. . 2. This notification shall be deemed to have come into force with effect from the 30th day of April, 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, Government have decided to extend the due date for filing FORM GSTR-4 for financial year 2020-21 upto 31st May 2021. The notification is intended to achieve the above object.