9911796707
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 ..... 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.R.O. No.80/2019 in the Kerala Gazette Extraordinary No. 204 dated 30 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ate of furnishing return May, 2021 Thirty days from the due date of furnishing return 3. 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 proviso to sub- section (1) of section 39 January-March, 2021 Sixty days from the due date of furnishing return."; (ii) after the eighth proviso, the f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 21, by the due date but furnish the said return between the period from the 1st day of June, 2021 to the 31st day of August, 2021: Provided also that the total amount of late fee payable under section 47 of the said Act for the tax period June, 2021 onwards or quarter ending June, 2021 onwards, as the case may be, shall stand waived which is in excess of an amount as specified in column (3) of th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or, Dr. Sharmila Mary Joseph, Secretary to Government. Explanatory Note (This does not form part of the notification, but is intended to indicate its general purport.) On recommendation of the Goods and Services Tax Council, Government have decided to rationalize late fee for delay in filing of return in FORM GSTR-3B ; and to provide conditional waiver of late fee for delay in filing FORM GST ..... X X X X Extracts X X X X X X X X Extracts X X X X
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