Amendment in Notification No. 61/2017/TAXES. dated 30th June, 2017

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..... 62/2021 In exercise of the powers conferred by sub-section (1) of section 50 of the Kerala State Goods and Services Tax Act, 2017 (20 of 2017) read with section 148 of the said Act, the Government of Kerala, on the recommendations of the Council, hereby makes the following further amendments in the notification issued under G.O.(P) No.61/2017/TAXES. dated 30th June, 2017 and published as S .....

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..... 9 per cent for the first 15 days from the due date and 18 per cent thereafter March, 2021, April, 2021 and May, 2021 5. Taxpayers having an aggregate turnover of up to rupees 5 crores in the preceding financial year who are liable to furnish the return as specified under sub-section (1) of section 39 Nil for the first 15 .....

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..... March, 2021 Nil for the first 15 days from the due date, 9 per cent for the next 30 days, and 18 per cent thereafter April, 2021 Nil for the first 15 days from the due date, 9 per cent for the next 15 days, and 18 per cent thereafter May, 2021 7. Taxpayers who are li .....

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