Seeks to fully waive the amount of late fees leviable on account of delayed furnishing of FORM GSTR-4 for the period July, 2017 to September, 2018.

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..... ted, Thiruvananthapuram, 29th January, 2019 15th Makaram, 1194. S. R. O. No. 81/2019. -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 make the following amendments in the notification issued under G. O. (P) No. 24/2018/TAXES dated 9th March, 2018 .....

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..... the Goods and Services Tax Council, the Government of Kerala have decided to waive the amount of late fees leviable on account of delayed furnishing of FORM GSTR-4 for the period from July, 2017 to September, 2018 subject to the condition that the return shall be furnished between the period from 22nd December, 2018 to 31st March, 2019. The notification is intended to achieve the above object. .....

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