Seeks to fully waive the amount of late fees leviable on account of delayed furnishing of FORM GSTR-1 for the period July, 2017 to September, 2018 in specified cases.

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....nanthapuram, 28th January, 2019 14th Makaram, 1194. S. R. O. No. 79/2019.-In exercise of the powers conferred by section 128 of the Kerala State Goods and Services Tax Act, 2017 (20 of 2017), the Government of Kerala, on the recommendations of the Council, hereby make the following amendments in the notification issued under G. O. (P) No. 96/2018/TAXES dated 11th July, 2018 and published as S. R....