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Seeks to extend dates of specified compliances in exercise of powers under section 168A of KGST Act - S. R. O. No. 870/2022 - Kerala SGST

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..... GOVERNMENT OF KERALA Taxes (B) Department NOTIFICATION G.O.(P) No.115/2022/TAXES. Dated, Thiruvananthapuram, 13th September, 2022 28th Chingam, 1198 S. R. O. No. 870/2022 In exercise of the powers conferred by section 168A of the Kerala State Goods and Services Tax Act, 2017 (20 of 2017) (hereinafter referred to as the said Act) read with section 20 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017) and in partial modification of the notification issued under G.O. (P) No.117/2020/TA .....

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Seeks to extend dates of specified compliances in exercise of powers under section 168A of KGST Act - S. R. O. No. 870/2022 - Kerala SGST

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..... ery of erroneous refund; (iii) excludes the period from the 1st day of March, 2020 to the 28th day of February, 2022 for computation of period of limitation for filing refund application under section 54 or section 55 of the said Act. 2. This notification shall be deemed to have come into force with effect from the 1st day of March, 2020. By order of the Governor, RAJESH KUMAR SINGH, Additional Chief Secretary to Government. Explanatory Note (This does not form part of the notification, but is i .....

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Seeks to extend dates of specified compliances in exercise of powers under section 168A of KGST Act - S. R. O. No. 870/2022 - Kerala SGST

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