Notification regarding annual return of dealers having turnover upto 2 crores - S.R.O. No. 893/2019 - Kerala SGST

GOVERNMENT OF KERALA Taxes (B) Department NOTIFICATION G.O.(P)No.188/2019/TAXES. Dated, Thiruvananthapuram, 18th November, 2019 2nd Vrischikam, 1195 S. R. O. No. 893/2019 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 notifies those registered persons whose aggregate turnover in a financial year does not exceed two crore rupees and who have not furnished the annual return under sub-section (1) of section 44 of the said Act read with sub-rule (1) of rule 80 of the Kerala Goods and Services Tax Rules, 2017 (hereinafter referred to as the said rules) before the due date, as the class of registered persons who shall, in respect of financial years 2017-18 and 2018-19, follow the special procedure such that the said persons shall have the option to furnish the annual return under sub-section (1) of section 44 of the said Act read with sub-rule (1) of rule 80 of the said rules: Provided that the said return shall be deemed to be furnished on the due date if it has not been furnished before the due date 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, have decided to make filing of annual return under sub-section (1) of section 44 of the Kerala State Goods and Services Tax Act, 2017 (20 of 2017) for the financial years 2017-18 and 2018-19 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.