Waives the amount of late fee referred to in section 47 of the KGST Act - S. R. O. No. 556/2023 - Kerala SGST

GOVERNMENT OF KERALA Taxes (B) Department NOTIFICATION G.O.(P) No.60/2023/TAXES. Dated, Thiruvananthapuram, 6th May, 2023. 22nd Medam, 1198. S. R. O. No. 556/2023 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 waives the amount of late fee referred to in section 47 of the Act, which is in excess of five hundred rupees for the registered persons who fail to furnish the final return in FORM GSTR-10 by the due date but furnish the said return between the period from the 1st day of April, 2023 to the 30th day of June, 2023. 2. This notification shall be deemed to have come into force on the 31st March, 2023. By order of the Governor, Dr. RATHAN U. KELKAR, Secretary to Government. Explanatory Note (This does not form part of the notification, but is intended to indicate its general purport.) On recommendations of the 49th Goods and Services Tax Council, the Government have decided to provide a reduction in late fee for the non-filers of final return in form GSTR-10, but furnish the said return between the period from the 1st day of April, 2023 to the 30th day of June, 2023. The notification is intended to achieve the above object.