5th DEC. 2017]
KERALA GAZETTE
1750
Schedule D: Fixed Assets
THE BAR COUNCIL OF KERALA, HIGH COURT CAMPUS, COCHIN-682 031
Sl.
Particulars
W.D.V. as on
Addition
Total
Depreciation
W.D.V. as on
No.
1-4-2014
Rate
Amount
31-3-2015
1
Building
8,206,173.75
89,000.00
8,295,173.75
0%
..
8,295,173.75
2
Library
18,337.96
..
18,337.96
10%
1,833.80
16,504.16
3
Furniture
299,673.39
259,805.00
559,478.39
10%
44,792.34
514,686.05
4
Type writer
531.70
..
531.70
10%
53.17
478.53
5
Cycle
15.81
..
15.81
10%
1.58
14.23
6
Electrical Fittings
44,431.30
640.00
45,071.30
15%
6,726.20
38,345.11
7
Office Equipments
47,638.97
600.00
48,238.97
15%
7,235.85
41,003.12
8
Xerox Machine
131,736.68
22,464.00
154,200.68
15%
21,445.30
132,755.38
9
Fax Machine
11,759.61
..
11,759.61
15%
1,763.94
9,995.67
10
Computer& Software
46,394.47
4,850.00
51,244.47
60%
29,291.68
21,952.79
11
Lift
65,956.53
..
65,956.53
15%
9,893.48
56,063.05
12
Overhead Projector
2,245.53
..
2,245.53
15%
336.83
1,908.70
13
Aquaguard
1,298.60
..
1,298.60
20%
259.72
1,038.88
14
Air Conditioner
14,611.90
..
14,611.90
20%
2,922.38
11,689.52
15
Office Furnishing
722,500.09
..
722,500.09
10%
72,250.01
650,250.08
16
Generator
230,296.08
..
230,296.08
15%
34,544.41
195,751.67
17
Punching Machine
9,317.82
..
9,317.82
15%
1,397.67
7,920.15
18
Lease Hold Land-Academy
2,289,927.00
2,289,927.00
0%
..
2,289,927.00
Total
9,852,920.19 2,667,286.00
12,520,206.19
..
234,748.36
12,285,457.84
STATE GOODS AND SERVICES TAXES
DEPARTMENT
NOTIFICATION No. 15/2017- STATE TAX
No. C1-24614/2016.
Thiruvananthapuram, 6th November, 2017.
In exercise of the powers conferred by the first
proviso to sub-section (2) of section 38 and sub-section
(6) of section 39 read with section 168 of the Kerala
Goods and Services Tax Act, 2017 (20 of 2017), the
Commissioner hereby makes the following amendments in
the Notification Number 11/2017- State Tax dated
the 4th October, 2017, namely:-
in the table,
(a) against Sl. No. 1, in column (5), for the words,
figures and letters “Upto 31st October, 2017”, the words,
figures and letters “Upto 30th November, 2017” shall be
substituted;
(b) against Sl. No. 1, in column (5), for the words,
figures and letters “Upto 10th November, 2017”, the
words, figures and letters “Upto 11th December, 2017”
shall be substituted.
(Sd.)
Commissioner.
NOTIFICATION No. 16/2017- STATE TAX
No. C1-24614/2016.
Thiruvananthapuram, 23rd November, 2017.
In exercise of the powers conferred by section 168 of
the Kerala Goods and Services Tax Act, 2017 (20 of 2017)
read with sub-rule (5) of rule 61 of the State Goods and
Services Tax Rules, 2017, the Commissioner, on the
recommendations of the Council, hereby specifies that the
return in FORM GSTR-3B for the month as specified in
column (2) of the Table shall be furnished electronically
through the common portal, on or before the last date as
specified in the corresponding entry in column (3) of the
said Table, namely:—
TABLE
Sl. No.
Month
Last date for filing of return in
FORM GSTR-3B
(1)
(2)
(3)
1
January, 2018
20th February, 2018
2
February, 2018
20th March, 2018
3
March, 2018
20th April, 2018
2. Payment of taxes for discharge of tax liability as
per FORM GSTR-3B: Every registered person furnishing
the return in FORM GSTR-3B shall, subject to the
provisions of section 49 of the said Act, discharge his
liability towards tax, interest, penalty, fees or any other
amount payable under the said Act by debiting the electronic
430
5th DEC. 2017]
KERALA GAZETTE
1751
cash ledger or electronic credit ledger, as the case may
be, not later than the last date, as mentioned in
column (3) of the said Table, on which he is required to
furnish the said return.
(Sd.)
Commissioner.
NOTIFICATION No. 17/2017- STATE TAX
No. C1-24614/2016. Thiruvananthapuram, 23rd November, 2017.
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 Act) and in supersession of notification number
11/2017-State Tax dated the 4th October, 2017, except as
respects things done or omitted to be done before such
supersession, the Commissioner, on the recommendations
of the Council, hereby extends the time limit for
furnishing the details of outward supplies in FORM
GSTR-1 under sub-section (1) of section 37 of the Act for
the months as specified in column (2) of the Table, by
such class of registered persons having aggregate
turnover of more than 1.5 crore rupees in the preceding
financial year or the current financial year, till the time
period as specified in the corresponding entry in column
(3) of the said Table, namely:-
TABLE
Sl.
Months for which the
Time period
No.
details in FORM GSTR-1
for furnishing
are furnished
the details in
FORM GSTR-1
(1)
(2)
(3)
1
July-October, 2017
31st December, 2017
2
November, 2017
10th January, 2018
3
December, 2017
10th February, 2018
4
January, 2018
10th March, 2018
5
February, 2018
10th April, 2018
6
March, 2018
10th May, 2018
2.
The extension of the time limit for furnishing the
details or return, as the case may be, under sub-section (2)
of section 38 and sub-section (1) of section 39 of the Act,
for the months of July, 2017 to March, 2018 shall be
subsequently notified in the Official Gazette.
(Sd.)
Commissioner.
NOTIFICATION No. 18/2017- STATE TAX
No. C1-24614/2016.
Thiruvananthapuram, 23rd November, 2017.
In exercise of the powers conferred by sub-section
(6) of section 39 read with section 168 of the Kerala State
Goods and Services Tax Act, 2017 (20 of 2017), the
Commissioner hereby makes the following amendments to
the notification number 12/2017-State Tax, dtd. 24-10-2017
of the Commissioner of State Tax, namely:—
In the said Notification, for the words, figures and
letters “the 15th day of November, 2017”, the words,
figures and letters “the 24th day of December, 2017” shall
be substituted.
This Notification shall come into force with effect
from the 15th day of November 2017.
(Sd.)
Commissioner.
NOTIFICATION No. 19/2017- STATE TAX
No. C1-24614/2016.
Thiruvananthapuram, 23rd November, 2017.
In exercise of the powers conferred by sub-Section
(6) of section 39 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),
the Commissioner hereby extends the time limit for
furnishing the return by a non- resident taxable person, in
FORM GSTR-5, under sub-section (5) of section 39 of
the said Act read with rule 63 of the State Goods and
Services Tax Rules, 2017 for the months of July, 2017,
August, 2017, September, 2017 and October, 2017 till the
11th day of December, 2017.
(Sd.)
Commissioner.
NOTIFICATION No. 20/2017- STATE TAX
No. C1-24614/2016.
Thiruvananthapuram, 23rd November, 2017.
In exercise of the powers conferred by sub-section
(6) of section 39 read with section 168 of the Kerala State
Goods and Services Tax Act, 2017 (20 of 2017)
(hereinafter referred to as the said Act), and in
Supersession of notification No. 13/2017-State Tax, dated
the 24th October, 2017 of the Commissioner of State Tax,
except as respects things done or omitted to be done
before such supersession, the Commissioner hereby
extends the time limit for furnishing the return by an
Input Service Distributor in FORM GSTR-6 under
sub-section (4) of section 39 of the said Act read with
rule 65 of the Kerala State Goods and Services Tax
Rules, 2017 for the month of July, 2017 till the 31st day of
December, 2017.
2.
The extension of the time limit for furnishing the
return under sub-section (4) of section 39 of the said
Act for the month of August, 2017, September, 2017 and
October, 2017 shall be subsequently notified in the
Official Gazette.
(Sd.)
Commissioner.
NOTIFICATION No. 21/2017- STATE TAX
No. C1-24614/2016. Thiruvananthapuram, 23rd November 2017.
Subject:-Extension of time limit for submitting the
declaration in FORM GST TRAN-1 under
rule 117 and 120A of the Kerala State Goods
and Service Tax Rules, 2017.
In exercise of the powers conferred by rule 117 and
120 A of the Kerala State Goods and Services Tax Rules,
2017 read with section 168 of the Kerala State Goods
and Services Tax Act, 2017 (20 of 2017), on the
recommendations of the Council, the period for submitting
the declaration in FORM GST TRAN-1 is extended till
31st December, 2017.
(Sd.)
Commissioner.
431
