Seeks to fully waive the amount of late fees leviable on account of delayed furnishing of FORM GSTR-1 for the period July, 2017 to September, 2018 in specified cases.

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..... 2019/TAXES Dated, Thiruvananthapuram, 28th January, 2019 14th Makaram, 1194. S. R. O. No. 79/2019 .-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. 96/2018/TAXES date .....

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..... to indicate its general purport.) On the recommendation of 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-1 for the period from July, 2017 to September, 2018 in specified cases. The notification is intended to achieve the above object. - Notification Tax Management India - .....

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