Amendment in Notification No. 188/2019/TAXES. dated 18th November, 2019 - S. R. O. No. 930/2020 - Kerala SGST

GOVERNMENT OF KERALA Taxes (B) Department NOTIFICATION G.O.(P) No.183/2020/TAXES Dated, Thiruvananthapuram, 31th December, 2020 16 th Dhanu, 1196 S. R. O. No. 930/2020 In exercise of the powers conferred by section 148 of the Kerala State Goods and Services Tax Act, 2017 (20 of 2017) (hereinafter referred to as the said Act), the Government of Kerala, on the recommendations of the Council, hereby makes the following amendment in the notification issued under G.O.(P) No.188/2019/TAXES. dated 18th November, 2019 and published as S.R.O. No. 893/2019 in the Kerala Gazette Extraordinary No. 2814 dated 18th November, 2019, namely: - In the said notification in the opening paragraph, for the words and figures financial years 2017-18 and 2018-19 , the words and figures financial years 2017-18, 2018-19 and 2019-20 shall be substituted. By order of the Governor, BISHWANATH SINHA, Principal 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 Service Tax Council, the Government have decided to make filing of annual return under sub-section (1) of section 44 of the said Act for the financial year 2019-20 optional for small taxpayers whose aggregate turnover is less than rupees 2 crores and who have not filed the said return before the due date. The notification is intended to achieve the above object.