Waive filing of FORM ITC-04 the period from July, 2017 to March, 2019 - S.R.O. No. 660/2019 - Kerala SGST

GOVERNMENT OF KERALA Taxes (B) Department NOTIFICATION G.O.(P)No.142/2019/TAXES Dated, Thiruvananthapuram, 20th September, 2019 4th Kanni, 1195 S. R. O. No. 660/2019 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 notify the registered persons required to furnish the details of chalans in FORM ITC-04 under sub-rule (3) of rule 45 of the Kerala Goods and Services Tax Rules, 2017 (hereinafter referred to as the said rules) read with section 143 of the said Act, as the class of registered persons who shall follow the special procedure such that the said persons shall not be required to furnish FORM ITC-04 under sub-rule (3) of rule 45 of the said rules for the period from July, 2017 to March, 2019: Provided that the said persons shall furnish the details of all the chalans in respect of goods dispatched to a job worker in the period from July, 2017 to March, 2019 but not received from a job worker or not supplied from the place of business of the job worker as on the 31st March, 2019, in serial number 4 of FORM ITC-04 for the quarter April-June, 2019. By order of the Governor, RAJESH KUMAR SINGH., 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 Services Tax Council, the Government of Kerala had decided to waive filing of FORM ITC-04 for the financial year 2017-18 and 2018-19. The notification is intended to achieve the above object.