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TMI BlogKerala State Goods and Services Tax (Fourth Removal of Difficulties) Order, 2019X X X X Extracts X X X X X X X X Extracts X X X X ..... -section (4) of section 52 of the Kerala State Goods and Services Tax Act, 2017 (20 of 2017) (hereafter in this Order referred to as the said Act) provides that every operator who collects the amount specified in sub-section (1) shall furnish a statement, electronically, containing the details of outward supplies of goods or services or both effected through it, including the supplies of goods or ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on recommendations of the Council, hereby makes the following Order, to remove the difficulties, namely: 1. Short title. This Order may be called the Kerala State Goods and Services Tax (Fourth Removal of Difficulties) Order, 2019. 2. In section 52 of the Kerala State Goods and Services Tax Act, 2017, in sub-section (4), the following Explanation shall be inserted, namely:- Explana ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f the said Act could not be furnished and because of that certain difficulties have arisen in giving effect to the provisions of the said sub-section. Hence, on recommendation of the Goods and Services Tax Council and in exercise of the powers conferred by section 172 of the Kerala State Goods and Services tax Act, 2017 (20 of 2017) the Government of Kerala have decided that the return in FORM GST ..... X X X X Extracts X X X X X X X X Extracts X X X X
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