Kerala State Goods and Services Tax (Fourth Removal of Difficulties) Order, 2019 - S.R.O. No. 458/2019 - Kerala SGST

GOVERNMENT OF KERALA Taxes (B) Department ORDER G.O.(P) No.101/2019/TAXES. Dated, Thiruvananthapuram, 3rd July, 2019 18th Mithunam, 1194 S. R. O. No. 458/2019 WHEREAS, sub-section (4) of section 52 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 operator who collects the amount specified in sub-section (1) shall furnish a statement, electronically, containing the details of outward supplies of goods or services or both effected through it, including the supplies of goods or services or both returned through it, and the amount collected under sub-section (1) during a month, in such form and manner as may be prescribed, within ten days after the end of such month; AND WHEREAS, certain operators, were unable to obtain registration because of technical issues being faced by them on the common portal but they collected the amount for the months of October, November and December 2018, as a result whereof, the statement under sub-section (4) of section 52 of the said Act could not be furnished and because of that certain difficulties have arisen in giving effect to the provisions of the said sub-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 (Fourth Removal of Difficulties) Order, 2019. 2. In section 52 of the Kerala State Goods and Services Tax Act, 2017, in sub-section (4), the following Explanation shall be inserted, namely:- Explanation : - For the purposes of this sub-section, it is hereby declared that the due date for furnishing the said statement for the months of October, November and December, 2018 would be the 7th February, 2019. . 3. This notification shall be deemed to have come into force on 1st day of February, 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.) Certain e-Commerce operators, were unable to obtain registration because of the technical issues being faced by them on the common portal but they collected the amount for the months of October, November and December 2018, as a result whereof, the statement under sub-section (4) of section 52 of the said Act could not be furnished and because of that certain difficulties have arisen in giving effect to the provisions of the said sub-section. Hence, on recommendation of the Goods and Services Tax Council and 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 have decided that the return in FORM GSTR 8 for the months of October, 2018 to December, 2018 furnished electronically through the common portal, on or before the 7th February, 2019 shall be treated as having been filed within the statutory stipulated period. The order is intended to achieve the above object