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        GST - States

        Amendments in Notification No.7/2020-State Tax, dated 28-4-2020 - 8/2020-STATE TAX - Kerala SGST

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        Filing extension for Kerala Flood Cess returns: due dates for eligible small taxpayers extended under state GST notification. The Commissioner amends the earlier notification by substituting a new table that prescribes revised extended due dates for filing Kerala Flood Cess returns filed with GSTR 3B for tax periods February 2020 through July 2020, applicable to registered persons with aggregate turnover up to five crore rupees in the preceding financial year, and states the amendment is deemed to have come into force on 30th June 2020.
                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.

                                Filing extension for Kerala Flood Cess returns: due dates for eligible small taxpayers extended under state GST notification.

                                The Commissioner amends the earlier notification by substituting a new table that prescribes revised extended due dates for filing Kerala Flood Cess returns filed with GSTR 3B for tax periods February 2020 through July 2020, applicable to registered persons with aggregate turnover up to five crore rupees in the preceding financial year, and states the amendment is deemed to have come into force on 30th June 2020.


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