Amendment in Notification G.O.(P) No.141/2019/TAXES. Dated 20th September, 2019 - S.R.O. No. 894/2019 - Kerala SGST

GOVERNMENT OF KERALA Taxes (B) Department NOTIFICATION G.O.(P)No.189/2019/TAXES. Dated, Thiruvananthapuram, 18th November, 2019 2nd Vrischikam, 1195 S.R.O. No. 894/2019 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 amendment to the notification issued under G.O.(P) No.141/2019/TAXES. Dated 20th September, 2019 and published as S.R.O. No.659/2019 in the Kerala Gazette Extraordinary No.2204 dated 20th September, 2019, namely: In the said notification, in the opening paragraph, in clause (ii), for the figures, letters and word 20th September , the figures, letters and word 11th October shall be inserted. 2. This notification shall be deemed to have come into force on the 9th day of October, 2019 By order of the Governor, R. RAJAGOPAL., Additional Secretary to Government. Explanatory Note (This does not form part of the notification, but is intended to indicate its general purport.) On the recommendation of the Goods and Services Tax Council, the Government of Kerala had waived the late fees in respect of the registered persons whose principal place of business is in the districts of Idukki, Malappuram, Wayanad and Kozhikode, having aggregate turnover of more than 1.5 crore rupees in the preceding financial year or the current financial year, who have furnished, electronically through the common portal, details of outward supplies in FORM GSTR-1 for the month of July, 2019 by 20th September, 2019. Now, the Government, on recommendation of the Council, have decided to extend the due date to 11th October, 2019. The notification is intended to achieve the above object.