9911796707
TMI BlogKerala Goods and Services Tax (Fourth Amendment) Rules, 2019.X X X X Extracts X X X X X X X X Extracts X X X X ..... 017 in the Kerala Gazette Extraordinary No. 1367 dated 30th June, 2017, namely:- RULES Short title and commencement.- (1) These rules may be called the Kerala Goods and Services Tax (Fourth Amendment) Rules, 2019. (2) They shall come into force on 23rd day of April, 2019. 2. In the Kerala Goods and Services Tax Rules, 2017 (hereinafter referred to as the said rules), in rule 23, in sub-rule (1), after the first proviso, the following provisos shall be inserted, namely:- Provided further that all returns due for the period from the date of the order of cancellation of registration till the date of the order of revocation of cancellation of registration shall be furnished by the said person within a period of thirty days ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in FORM GSTR-4, till the thirtieth day of April following the end of such financial year, ; (iii) the proviso shall be omitted; (c) in sub-rule (2), for the portion beginning with the words return under and ending with the words other amount , the following shall be substituted, namely:- statement under sub-rule (1) shall discharge his liability towards tax or interest ; (d) in sub-rule (4),- (i) after the words and figures opted to pay tax under section 10 , the words, letters, figures, symbols and brackets or by availing the benefit of notification issued under G.O. (P) No. 66/2019/TAXES dated 30th March, 2019 and published as S. R. O. No. 256/2019 in the Kerala Gazette Extraordinary No. 882 dated 30th March, 2019 s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... published as S. R. O. No. 256/2019 in the Kerala Gazette Extraordinary No. 882 dated 30th March, 2019, shall, where required, furnish a statement in FORM GST CMP-08 for the period for which he has paid tax by availing the benefit under the said notification till the 18th day of the month succeeding the quarter in which the date of cessation takes place and furnish a return in FORM GSTR-4 for the said period till the thirtieth day of April following the end of the financial year during which such cessation happens. . 4. In the said rules, after FORM GST CMP-07, the following form shall be inserted, namely:- Form GST CMP - 08 [See rule 62] Statement for payment of self-assessed tax Fina ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ies) 2. Inward supplies attracting reverse charge including import of services 3. Tax payable (1+2) 4. Interest payable, if any 5. Tax and interest paid ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ES dated 30th March, 2019 and published as S. R. O. No. 256/2019 in the Kerala Gazette Extraordinary No. 882 dated 30th March, 2019, as amended, shall indicate such option at serial No. 5 and 6.1(iii) of this Form. . By order of the Governor, VENUGOPAL, P., Secretary to Government. Explanatory Note (This does not form part of the notification, but is intended to indicate its general purport.) The Government have framed the Kerala Goods and Services Tax Rules, 2017 by notification issued under G. O. (P) No. 79/2017/TAXES dated 30th June, 2017 and published as S. R. O. No. 377/2017 in the Kerala Gazette Extraordinary No. 1367 dated 30th June, 2017 for carrying out the purposes of the Kerala State Goods and Services T ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
