Amendment in Notification No. 24/2018/TAXES. dated 9th March, 2018 - S. R. O. No. 665/2021 - Kerala SGST

GOVERNMENT OF KERALA Taxes (B) Department NOTIFICATION G.O.(P) No.67/2021/TAXES Dated, Thiruvananthapuram, 7th September, 2021 22nd Chingam, 1197 S. R. O. No. 665/2021 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, hereby makes the following further amendments in the notification issued under G.O.(P) No.24/2018/TAXES. dated 9th March, 2018 and published as S.R.O. No.141/2018 in the Kerala Gazette Extraordinary No. 617 dated 9th March, 2018, namely: - In the said notification, after the third proviso, the following proviso shall be inserted, namely:- Provided also that the total amount of late fee payable under section 47 of the said Act for financial year 2021-22 onwards, by the registered persons who fail to furnish the return in FORM GSTR-4 by the due date, shall stand waived - (i) which is in excess of two hundred and fifty rupees where the total amount of state tax payable in the said return is nil; (ii) which is in excess of one thousand rupees for the registered persons other than those covered under clause (i). . 2. This notification shall be deemed to have come into force on the 1st 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, Government have decided to rationalize late fee for delay in filing of return in FORM GSTR-4. The notification is intended to achieve the above object.