Kerala State Goods and Services Tax (Eighth Removal of Difficulties) Order, 2019 - S.R.O. No. 477/2019 - Kerala SGST
Extract
..... 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; AND WHEREAS, for the purpose of furnishing of the annual return electronically for every financial year as referred to in sub-section (1) of section 44 of the said Act, certain technical problems are being faced by the taxpayers as a result whereof, the said annual return for the period .....
..... der, but is intended to indicate its general purport.) As per sub-section (1) of section 44, 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 prescribed on or before the thirty-first day of December following the end of such financial year. Certain technical problems .....