Supersession Notification No. 182/2020/TAXES. dated 31st December, 2020 - S. R. O. No. 935/2020 - Kerala SGST

GOVERNMENT OF KERALA Taxes (B) Department NOTIFICATION G.O.(P) No.187/2020/TAXES. Dated, Thiruvananthapuram, 31st December, 2020 16th Dhanu, 1196 S. R. O. No. 935/2020 In exercise of the powers conferred by the second proviso to sub-section (1) of section 37 read with section 168 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.182/2020/TAXES. dated 31st December, 2020 and published as S.R.O. No.929/2020 in the Kerala Gazette Extraordinary No. 3182 dated 31st December, 2020, except as respects things done or omitted to be done before such supersession, the Government of Kerala, on the recommendations of the Council, hereby extends the time limit for furnishing the details of outward supplies in FORM GSTR-1 of the Kerala Goods and Services Tax Rules, 2017 (hereafter in this notification referred to as the said rules), for each of the tax periods, till the eleventh day of the month succeeding such tax period: Provided that the time limit for furnishing the details of outward supplies in FORM GSTR-1 of the said rules for the class of registered persons required to furnish return for every quarter under proviso to sub-section (1) of section 39 of the said Act, shall be extended till the thirteenth day of the month succeeding such tax period. 2. This notification shall come into force with effect from the 1st day of January, 2021. By order of the Governor, BISHWANATH SINHA, Principal Secretary to Government. Explanatory Note (This does not form part of the notification, but is intended to indicate its general purport.) On recommendation of the Goods and Service Tax Council, the Government have decided to to extend the due date for filing FORM GSTR-1. The notification is intended to achieve the above object.