Amendment in Notification S.R.O. No.359/2017 dated 30th June, 2017

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....s conferred by sub-section (1) of section 50 of the Kerala State Goods and Services Tax Act, 2017 (20 of 2017) read with section 148 of the said Act, the Government of Kerala, on the recommendations of the Council, hereby makes the following further amendments to the notification issued under G.O.(P) No.61/2017/TAXES. dated 30th June, 2017 and published as S.R.O. No.359/2017 in the Kerala Gazette ....

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....of up to rupees 5 crores in the preceding financial year who are liable to furnish the return as specified under proviso to subsection (1) of section 39   Nil for the first 15 days from the due date, 9 per cent for the next 15 days, and 18 per cent thereafter March, 2021, April, 2021 7. Taxpayers who are liable to furnish the return as specified under sub-section (2) of section....