Kerala State Goods and Services Tax (Tenth Removal of Difficulties) Order, 2019 - S.R.O. No. 982/2019 - Kerala SGST

GOVERNMENT OF KERALA Taxes (B) Department ORDER G.O.(P)No.202/2019/TAXES. Dated, Thiruvananthapuram, 17th December, 2019, 1st Dhanu, 1195 S. R. O. No. 982/2019 WHEREAS, sub-section (1) of section 44 of the Kerala State Goods and Services Tax Act, 2017 (20 of 2017) (hereafter referred to as the said Act) provides that every registered person, other than an Input Service Distributor, a person paying tax under section 51 or section 52, a casual taxable person and a non-resident taxable person, shall furnish an annual return for every financial year electronically in such form and manner as may be prescribed on or before the thirty-first day of December following the end of such financial year; AND WHEREAS, for the purpose of furnishing of the annual return electronically for every financial year as referred to in sub-section (1) of section 44 of the said Act, certain technical problems are being faced by the taxpayers as a result whereof, the said annual return for the period from the 1st July, 2017 to the 31st March, 2018 and for the period from 1st April, 2018 to the 31st March, 2019 could not be furnished by the registered persons, as referred to in the said sub-section (1) and because of that reason, certain difficulties have arisen in giving effect to the provisions of the said section. NOW, THEREFORE, in exercise of the powers conferred by section 172 of the Kerala State Goods and Services Tax Act, 2017(20 of 2017), the Government of Kerala, on recommendations of the Council, hereby makes the following Order, to remove the difficulties, namely:-- 1. Short title.-This Order may be called the Kerala State Goods and Services Tax (Tenth Removal of Difficulties) Order, 2019. 2. For the Explanation in section 44 of the Kerala State Goods and Services Tax Act, 2017, the following Explanation shall be substituted, namely: - Explanation.- For the purposes of this section, it is hereby declared that the annual return for the period from the 1st July, 2017 to the 31st March, 2018 shall be furnished on or before the 31st December, 2019 and the annual return for the period from the 1st April, 2018 to the 31st March, 2019 shall be furnished on or before the 31st March, 2020. . By order of the Governor, R. RAJAGOPAL., Additional Secretary to Government Explanatory Note (This does not form part of the order, but is intended to indicate its general purport.) As per sub-section (1) of section 44, every registered person, other than an Input Service Distributor, a person paying tax under section 51 or section 52, a casual taxable person and a non-resident taxable person, shall furnish an annual return for every financial year electronically in such form and manner as may be prescribed on or before the thirty-first day of December following the end of such financial year. Certain technical problems are being faced by the taxpayers as a result whereof, the said annual return for the period from the lst July, 2017 to the 31st March, 2018 and for the period from 1st April, 2018 to the 31st March, 2019 could not be furnished by the registered persons, as referred to in the said sub-section (1) and because of that reason, certain difficulties have arisen in giving effect to the provisions of the said section. Hence the Government of Kerala, on recommendation of the Council, have decided to declare that the annual return for the period from the lst July, 2017 to the 31st March, 2018 shall be furnished on or before the 31st December, 2019 and the annual return for the period from the 1st April, 2018 to the 31st March, 2019 shall be furnished on or before the 31st March, 2020. The order is intended to achieve the above object .