Supersession Notification G.O. (P) No. 68/2021/TAXES dated 7th September, 2021

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....e of the powers conferred by section 128 of the Kerala State Goods and Services Tax Act, 2017 (20 of 2017) (hereafter in this notification referred to as the said Act), and in supersession of the notification issued under G.O. (P) No. 68/2021/TAXES dated 7th September, 2021 and published as S.R.O. No. 666/2021 in the Kerala Gazette Extraordinary No. 2612 dated 7th September, 2021, except as respec....

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....housand rupees: Provided further that the total amount of late fee payable under section 47 of the said Act by the registered person, who fails to furnish the return in FORM GSTR-7 for a month by the due date, where the total amount of state tax deducted at source in the said month is nil, shall stand waived. 2. This notification shall come into force on the 1st day of November, 2024. By ....