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TMI BlogAmendment in Notification No. 19/2019/TAXES. dated 28th January, 2019X X X X Extracts X X X X X X X X Extracts X X X X ..... . 663/2021 In exercise of the powers conferred by section 128 of the Kerala State Goods and Services Tax Act, 2017 (20 of 2017) (hereafter in this notification referred to as the said Act), the Government, on the recommendations of the Council, hereby makes the following further amendments in the notification issued under G.O.(P) No.19/2019/TAXES. dated 28th January, 2019 and published as S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2. 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 March, 2021 Sixty days from the due date of furnishing return April, 2021 Forty-five days from the due date o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... od from the 1 st day of June, 2021 to the 31 st day of August, 2021, the total amount of late fee under section 47 of the said Act, shall stand waived which is in excess of five hundred rupees: Provided also that where the total amount of state tax payable in the said return is nil, the total amount of late fee under section 47 of the said Act shall stand waived which is in excess of tw ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... S. No. (1) Class of registered persons (2) Amount (3) 1. Registered persons whose total amount of state tax payable in the said return is nil Two hundred and fifty rupees 2. Registered persons having an aggregate tur ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... M GSTR-3B ; and to provide conditional waiver of late fee for delay in filing FORM GSTR-3B from July, 2017 to April, 2021; and to provide waiver of late fees for late filing of return in FORM GSTR-3B for specified taxpayers and specified tax periods. The notification is intended to achieve the above object. - Notification Tax Management India - taxmanagementindia - taxmanagement - taxma ..... X X X X Extracts X X X X X X X X Extracts X X X X
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