Kerala State Goods and Services Tax (Removal of Difficulties) Order, 2019. - G.O.(P) No.98/2019/TAXES - S.R.O. No. 455/2019 - Kerala SGST

GOVERNMENT OF KERALA Taxes (B) Department ORDER G.O.(P) No.98/2019/TAXES. Dated, Thiruvananthapuram, 3rd July, 2019 18th Mithunam, 1194 S. R. O. No. 455/2019 WHEREAS, sub-section (1) of section 44 of the Kerala State Goods and Services Tax Act, 2017 (20 of 2017) (hereafter in this Order 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 thirtyfirst 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, through the electronic system to be developed is at the advanced stage, it may likely to take some more time for being made operational as a result whereof, the said annual return for the period from the 1st July, 2017 to the 31st March, 2018 could not be furnished by the registered persons, as referred to in the said subsection (1) and because of that, 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 (Removal of Difficulties) Order, 2019. 2. In section 44 of the Kerala State Goods and Services Tax Act, 2017 (20 of 2017), after sub-section (2), the following Explanation shall be inserted, 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 30th June, 2019 . By order of the Governor, VENUGOPAL, P., 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 of the Kerala State Goods and Services Tax Act, 2017 (20 of 2017) every registered person, other than an Input Service Distributor, a person paying tax under section 51 or section 52 thereof, 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. For this purpose, the electronic system to be developed is at the advanced stage, it may likely to take some more time for being made operational as a result whereof, the said annual return for the period from the 1st July, 2017 to the 31st March, 2018 could not be furnished by the registered persons, as referred to in the said sub-section (1) of section 44 of the said Act, and because of that, certain difficulties have arisen in giving effect to the provisions of the said section. Hence, the Government of Kerala, on recommendation of the Council, decided to declare that the annual return for the period from the 1st July, 2017 to the 31st March, 2018 shall be furnished on or before the 30th June, 2019. The order is intended to achieve the above object.