Kerala State Goods and Services Tax (Twelfth Removal of Difficulties) Order, 2019.

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....Kerala State Goods and Services Tax Act, 2017 (20 of 2017) (hereafter in this Order referred to as the said Act) provides that every registered person, other than an Input Service Distributor, a person paying tax under section 51 or section 52, a casual taxable person and a non-resident taxable person, shall furnish an annual return for every financial year electronically in such form and manner a....

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.... Kerala, on recommendations of the Council, hereby makes the following Order, to remove the difficulties, namely:-- 1. Short title.--This Order may be called the Kerala State Goods and Services Tax (Twelfth Removal of Difficulties) Order, 2019. 2. In section 44 of the Kerala State Goods and Services Tax Act, 2017, in the Explanation, for the figures, letters and word "31st December, 2019", the f....