https://www.taxtmi.com/notifications?id=130538 Amendments expand levy coverage to supplies to registered persons not in furtherance of business, revise Form KFC A, and designate the Proper Officer under the Kerala State GST Act for enforcement under the Kerala Finance Act. The rules require electronic issuance of Form KFC AA to return defaulters, statutory timelines for filing and payment, and permit summary assessment with Form KFC AAA. Annual returns in Form KFC A are mandated, self assessment is deemed complete on annual filing, unpaid or short paid cess attracts interest and penalty equal to the cess, and cess recovery is treated as arrears of land revenue. en-us Tue, 30 Jul 2019 00:00:00 +0530 Fri, 23 Aug 2019 11:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=130538 Amendments expand levy coverage to supplies to registered persons not in furtherance of business, revise Form KFC A, and designate the Proper Officer under the Kerala State GST Act for enforcement under the Kerala Finance Act. The rules require electronic issuance of Form KFC AA to return defaulters, statutory timelines for filing and payment, and permit summary assessment with Form KFC AAA. Annual returns in Form KFC A are mandated, self assessment is deemed complete on annual filing, unpaid or short paid cess attracts interest and penalty equal to the cess, and cess recovery is treated as arrears of land revenue. Notifications GST - States Tue, 30 Jul 2019 00:00:00 +0530 https://www.taxtmi.com/notifications?id=130538