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

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.... WHEREAS, sub-section (1) of section 44 of the 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 finan....

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....cise of the powers conferred by section 172 of the Kerala State Goods and 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 (Removal of Difficulties) Order, 2019. 2. In section 44 of the Kerala....

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....and a non-resident taxable 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. For this purpose, the electronic system to be developed is at the advanced stage, it may likely to take some more time for being made operational as a result whe....