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Government of Kerala had decided to waive the late fees in certain cases for the month of July, 2019 for FORM GSTR-1 and GSTR-6 provided the said returns are furnished by 20th September, 2019 - S.R.O. No. 659/2019 - Kerala SGSTExtract GOVERNMENT OF KERALA Taxes (B) Department NOTIFICATION G.O.(P)No.141/2019/TAXES Dated, Thiruvananthapuram, 20th September, 2019 4th Kanni, 1195 S. R. O. No. 659/2019 In exercise of the powers conferred by section 128 of the Kerala State Goods and Services Tax Act, 2017 (20 of 2017) (hereafter in this notification referred to as the said Act), the Government of Kerala, on the recommendations of the Council, hereby waives the amount of late fee payable under section 47 of the said Act, by the following class of taxpayers: (i) 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 of the Kerala Goods and Services Tax Rules, 2017, for the month of July, 2019, on or before the 20th September, 2019; (ii) The Input Service Distributors whose principal place of business is in the districts of Idukki, Malappuram, Wayanad and Kozhikode, who have furnished, electronically through the common portal, return in FORM GSTR-6 of the Kerala Goods and Services Tax Rules, 2017, for the month of July, 2019, on or before the 20th September, 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 the late fees in certain cases for the month of July, 2019 for FORM GSTR-1 and GSTR-6 provided the said returns are furnished by 20th September, 2019. The notification is intended to achieve the above object.
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