Seeks to extend dates of specified compliances in exercise of powers under section 168A of KGST Act - S. R. O. No. 870/2022 - Kerala SGST

GOVERNMENT OF KERALA Taxes (B) Department NOTIFICATION G.O.(P) No.115/2022/TAXES. Dated, Thiruvananthapuram, 13th September, 2022 28th Chingam, 1198 S. R. O. No. 870/2022 In exercise of the powers conferred by section 168A of the Kerala State Goods and Services Tax Act, 2017 (20 of 2017) (hereinafter referred to as the said Act) read with section 20 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017) and in partial modification of the notification issued under G.O. (P) No.117/2020/TAXES. dated 30th September, 2020 and published as S.R.O. No.631/2020 in the Kerala Gazette Extraordinary No. 2243 dated 30th September, 2020 and the notification issued under G.O.(P) No.56/2021/TAXES. dated 26th July, 2021 and published as S.R.O. No.566/2021 in the Kerala Gazette Extraordinary No. 2219 dated 27th July, 2021, the Government, on the recommendations of the Council, hereby,- (i) extends the time limit specified under sub-section (10) of section 73 for issuance of order under sub-section (9) of section 73 of the said Act, for recovery of tax not paid or short paid or of input tax credit wrongly availed or utilized, in respect of a tax period for the financial year 2017-18, up to the 30th day of September, 2023; (ii) excludes the period from the 1st day of March, 2020 to the 28th day of February, 2022 for computation of period of limitation under sub-section (10) of section 73 of the said Act for issuance of order under sub-section (9) of section 73 of the said Act, for recovery of erroneous refund; (iii) excludes the period from the 1st day of March, 2020 to the 28th day of February, 2022 for computation of period of limitation for filing refund application under section 54 or section 55 of the said Act. 2. This notification shall be deemed to have come into force with effect from the 1st day of March, 2020. By order of the Governor, RAJESH KUMAR SINGH, Additional Chief 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 have decided to extend dates of specified compliances in exercise of powers under section 168A of the State Goods and Services Tax Act, 2017. The notification is intended to achieve the above object.