Seeks to waive the late fee paid under section 47 by certain classes of taxpayers

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....he Kerala State Goods and Services Tax Act, 2017 (20 of 2017), the Government of Kerala, on the recommendations of the Council, hereby waives the late fee paid under section 47 of the said Act, by the following classes of taxpayers: (i) the registered persons whose return in Form GSTR-3B of the Kerala Goods and Services Tax Rules, 2017 for the month of October, 2017, was submitted but not filed ....