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

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....la State Goods and Services Tax Act, 2017 (20 of 2017) (hereafter 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 as may be prescribe....

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.... Services Tax Act, 2017(20 of 2017), the Government of 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 (Tenth Removal of Difficulties) Order, 2019. 2. For the Explanation in section 44 of the Kerala State Goods and Services Tax Act, 2017, the followi....

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....able person, shall furnish an annual return for every financial year electronically in such form and manner as may be prescribed on or before the thirty-first day of December following the end of such financial year. Certain technical problems are being faced by the taxpayers as a result whereof, the said annual return for the period from the lst July, 2017 to the 31st March, 2018 and for the peri....