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Amendment in Notification No. 19/2019/TAXES. dated 28th January, 2019 - S. R. O. No. 663/2021 - Kerala SGST

Extract

..... /TAXES. dated 28th January, 2019 and published as S.R.O. No.80/2019 in the Kerala Gazette Extraordinary No. 204 dated 30th January, 2019, namely: - In the said notification,- (i) in the eighth proviso, with effect from the 20th day of May, 2021, for the Table, the following Table shall be substituted, namely: - “Table S. No. (1) Class of registered persons (2) Tax period (3) Period for which late fee waived (4) 1. Taxpayers having an aggregate turnover of more than rupees 5 crores in the p .....

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Amendment in Notification No. 19/2019/TAXES. dated 28th January, 2019 - S. R. O. No. 663/2021 - Kerala SGST

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..... 021, by the due date but furnish the said return between the period from the 1st day of June, 2021 to the 31st day of August, 2021, the total amount of late fee under section 47 of the said Act, shall stand waived which is in excess of five hundred rupees: Provided also that where the total amount of state tax payable in the said return is nil, the total amount of late fee under section 47 of the said Act shall stand waived which is in excess of two hundred and fifty rupees for the registered pe .....

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Amendment in Notification No. 19/2019/TAXES. dated 28th January, 2019 - S. R. O. No. 663/2021 - Kerala SGST

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..... than those covered under S. No. 1 One thousand rupees 3. Taxpayers having an aggregate turnover of more than rupees 1.5 crores and up to rupees 5 crores in the preceding financial year, other than those covered under S. No. 1 Two thousand and five hundred rupees”. By order of the Governor, Dr. Sharmila Mary Joseph, 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 Ser .....

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Amendment in Notification No. 19/2019/TAXES. dated 28th January, 2019 - S. R. O. No. 663/2021 - Kerala SGST

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