Extension of tax period and filing deadline modifies covered months and postpones the final due date under Kerala SGST. The Commissioner, under the Kerala SGST Act and Rules, substitutes in Notification No. 7/2018-State Tax the earlier reference to months from July to November and the prior final cutoff date with an extended period through February and a new final cutoff on the 31st day of March, thereby altering the temporal scope and compliance deadline in the notification's first paragraph, second proviso.
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Provisions expressly mentioned in the judgment/order text.
Extension of tax period and filing deadline modifies covered months and postpones the final due date under Kerala SGST.
The Commissioner, under the Kerala SGST Act and Rules, substitutes in Notification No. 7/2018-State Tax the earlier reference to months from July to November and the prior final cutoff date with an extended period through February and a new final cutoff on the 31st day of March, thereby altering the temporal scope and compliance deadline in the notification's first paragraph, second proviso.
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