Amendment in Notification G.O. (P) No.24/2018/TAXES. dated 9th March, 2018 - S. R. O. No. 869/2022 - Kerala SGST

GOVERNMENT OF KERALA Taxes (B) Department NOTIFICATION G.O.(P) No.114/2022/TAXES. Dated, Thiruvananthapuram, 13th September, 2022 28th Chingam, 1198 S. R. O. No. 869/2022 In exercise of the powers conferred by section 128 of the Kerala State Goods and Services Tax Act, 2017 (20 of 2017), the Government of Kerala, on the recommendations of the Council, hereby makes the following further amendments in the notification issued under G.O. (P) No.24/2018/TAXES. dated 9th March, 2018 and published as S.R.O. No.141/2018 in the Kerala Gazette Extraordinary No. 617 dated 9th March, 2018, namely : In the said notification, in the fifth proviso, for the figures, letters and words 30th day of June, 2022 , the figures, letters and words 28th day of July, 2022 shall be substituted. 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.) Government had already granted a waiver in late fee for delay in furnishing of FORM GSTR-4 for the Financial Year 2021-22 under section 47 of the said Act for the period from the 1st day of May, 2022 till the 30th day of June, 2022. Now on the recommendation of the Goods and Services Tax Council, the Government have decided to extend the waiver granted in late fee from the 30th day of June, 2022 to the 28th day of July, 2022. The notification is intended to achieve the above object.