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    <description>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.</description>
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      <description>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.</description>
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