Amendment in Notification No. 56/2021/TAXES. dated 26th July, 2021 - S. R. O. No. 668/2021 - Kerala SGST

GOVERNMENT OF KERALA Taxes (B) Department NOTIFICATION G.O.(P) No.70/2021/TAXES Dated, Thiruvananthapuram, 7th September, 2021 22nd Chingam, 1197 S. R. O. No. 668/2021 In exercise of the powers conferred by section 168A of the Kerala State Goods and Services Tax Act, 2017 (20 of 2017) (hereafter in this notification referred to as the said Act), read with section 20 of the Integrated Goods and Services Tax Act, 2017 (Central Act 13 of 2017) the Government, on the recommendations of the Council, hereby makes the following amendments in the notification issued under G.O.(P) No.56/2021/TAXES. dated 26th July, 2021 and published as S.R.O. No.566/2021 in the Kerala Gazette Extraordinary No. 2219 dated 27th July, 2021, namely: - In the said notification, in the first paragraph,- (i) in clause (i), - a. for the figures, letters and words 30th day of May, 2021 , the figures, letters and words 29th day of June, 2021 shall be substituted; b. for the figures, letters and words 31st day of May, 2021 , the figures, letters and words 30th day of June, 2021 shall be substituted; (ii) in proviso to clause (i), - a. for the figures, letters and words 31st day of May, 2021 , the figures, letters and words 30 th day of June, 2021 shall be substituted; b. for the figures, letters and words 15th day of June, 2021 , the figures, letters and words 15 th day of July, 2021 shall be substituted; (iii) in clause (ii), - a. for the figures, letters and words 30th day of May, 2021 , the figures, letters and words 29th day of June, 2021 shall be substituted; b. for the figures, letters and words 31st day of May, 2021 , the figures, letters and words 30 th day of June, 2021 shall be substituted. 2. This notification shall be deemed to have come into force with effect from the 30th day of May, 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 due date of compliances which fall during the period from 15 th April, 2021 to 29 th June, 2021 till 30 th June, 2021. The notification is intended to achieve the above object.