Seeks to notify special procedure for making payment of 35% as tax liability in first two month

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..... o. 937/2020 In exercise of the powers conferred by section 148 read with sub-section (7) of section 39 of the Kerala State Goods and Services Tax Act, 2017 (20 of 2017), (hereinafter referred to as the said Act), the Government of Kerala, on the recommendations of the Council, hereby notifies the registered persons, notified under proviso to sub-section (1) of section 39 of the said Act, who h .....

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..... posited - 1. for the first month of the quarter, where the balance in the electronic cash ledger or electronic credit ledger is adequate for the tax liability for the said month or where there is nil tax liability ; 2. for the second month of the quarter, where the balance in the electronic cash ledger or electronic credit ledger is adequate for the cumulative tax liability for the first and .....

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..... n of the Goods and Service Tax Council, the Government have decided to notify special procedure for making payment in first month or second month or both months of the quarter for the registered persons, notified under proviso to sub-section (1) of section 39 of the said Act, who have opted to furnish a return for every quarter or part thereof. The notification is intended to achieve the above .....

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