Seeks to extend specified compliances falling between 15.04.2021 to 30.05.2021 till 31.05.2021 in exercise of powers under section 168A of KGST Act

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....021 10th Karkadakam, 1196 S. R. O. No. 566/2021 In exercise of the powers conferred by section 168A of the Kerala State Goods and Services Tax Act, 2017 (20 of 2017) read with section 20 of the Integrated Goods and Services Tax Act, 2017 (Central Act 13 of 2017), in view of the spread of pandemic COVID-19 across many parts of Kerala, the Government, on the recommendations of the Council, ....

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....ons of the Acts stated above; or (b) filing of any appeal, reply or application or furnishing of any report, document, return, statement  or such other record, by whatever name called, under the provisions of the Acts stated above; but, such extension of time shall not be applicable for the compliances of the following provisions of the said Act, namely: - (a) Chapter IV;....

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....notice has been issued for rejection of refund claim, in full or in part and where the time limit for issuance of order in terms of the provisions of sub-section (5), read with subsection (7) of section 54 of the said Act falls during the period from the 15th day of April, 2021 to the 30th day of May, 2021, in such cases the time limit for issuance of the said order shall be extended to fifteen da....