Amendment in Notification G.O.(P) No.19/2019/TAXES. dated 28th January, 2019 - S. R. O. No. 774/2021 - Kerala SGST

GOVERNMENT OF KERALA Taxes (B) Department NOTIFICATION G.O.(P) No.108/2021/TAXES. Dated, Thiruvananthapuram, 28th October, 2021 12th Thulam, 1197 S. R. O. No. 774/2021 In exercise of the powers conferred by section 128 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 in the notification issued under G.O.(P) No.19/2019/TAXES. dated 28th January, 2019 and published as S.R.O. No.80/2019 in the Kerala Gazette Extraordinary No. 204 dated 30th January, 2019, namely: In the said notification, in the ninth and tenth provisos, for the figures, letters and words 31 st day of August, 2021 , where ever they occur, the figures, letters and words 30th day of November, 2021 shall be substituted. 2. This notification shall be deemed to have come into force on the 29th day of August, 2021. By order of the Governor, RAJESH KUMAR SINGH, Additional Chief Secretary to Government. Explanatory Note (This does not form part of the notification, but is intended to indicate its general purport.) The Government had provided conditional waiver of late fee for delay in filing FORM GSTR-3B for July, 2017 to April, 2021 for those who furnish the said return between the period from the 1st June, 2021 to the 31st August, 2021. Now, on recommendation of the Goods and Services Tax Council, the Government have extended the due date for furnishing the said return from 31st day of August, 2021 upto 30th day of November, 2021. The notification is intended to achieve the above object.