Supersession Notification No. G.O.(P) No.191/2020/TAXES. dated 31st December, 2020 - S. R. O. No. 674/2021 - Kerala SGST

GOVERNMENT OF KERALA Taxes (B) Department NOTIFICATION G.O.(P) No.74/2021/TAXES. Dated, Thiruvananthapuram, 7th September, 2021 22nd Chingam, 1197 S. R. O. No. 674/2021 In exercise of the powers conferred by section 128 of the Kerala State Goods and Services Tax Act, 2017 (20 of 2017) (hereafter in this notification referred to as the said Act), the Government of Kerala, on the recommendations of the Council, and in supersession of 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 except as respects things done or omitted to be done before such supersession, hereby waives the amount of penalty payable by any registered person under section 125 of the said Act for non-compliance of the provisions of 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, between the period from the 1st day of December, 2020 to the 30th day of September, 2021. 2. This notification shall be deemed to have come into force on the 30th day of June, 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 have decided to waive penalty payable by any registered person under section 125 of the said Act for non-compliance of the provisions of notification issued under G.O.(P) No.67/2020/TAXES. dated 14 th May, 2020 and published as S.R.O. No.317/2020 in the Kerala Gazette Extraordinary No.1179 dated 14 th May, 2020, between the period from 1 st day of December, 2020 to 30 th day of September, 2021. The notification is intended to achieve the above object