Amendment in Notification No. 61/2017/TAXES. 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 in 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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....021 and May, 2021 5. Taxpayers having an aggregate turnover of up to rupees 5 crores in the preceding financial year who are liable to furnish the return as specified under sub-section (1) of section 39 Nil for the first 15 days from the due date, 9 per cent for the next 45 days, and 18 per cent thereafter March, 2021 Nil for the first 15 days from the due date, 9 per cent for the n....

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.... as specified under sub-section (2) of section 39 Nil for the first 15 days from the due date, 9 per cent for the next 45 days, and 18 per cent thereafter Quarter ending March, 2021". 2. This notification shall be deemed to have come into force with effect from the 18th day of May, 2021. By order of the Governor, Dr. Sharmila Mary Joseph, Secretary to Government. Explanatory N....