Notifications (Kerala State Goods and Services Tax Department)

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Regn. No. KERBIL/2012/45073 dated 5-9-2012 with RNI © കേരള സർക്കാർ

Reg. No. KL/TV(N)/634/2018-20 Government of Kerala

2019

കേരള ഗസററ്

KERALA GAZETTE

ആധികാരികമായി പ്രസിദ്ധപ്പെടുത്തുന്നത്

PUBLISHED BY AUTHORITY

നമ്പർ വാല്യം 8

തിരുവനന്തപുരം,

ചൊവ്വ

Thiruvananthapuram,

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No. } ⁴² Vol. VIII

Tuesday

2019 ഒക്ടോബർ 22 22nd October 2019 1195 തുലാം 5 5th Thulam 1195 1941 ആശ്വിനം 30 30th Aswina 1941

PART IV

Private Advertisements and Miscellaneous

Notifications

KERALA STATE GOODS AND SERVICES TAX DEPARTMENT

NOTIFICATION

[No. 11/2019-STATE TAX]

No. CT/224/2019-C1.

Thiruvananthapuram, 29th September 2019.

As per the notification issued under G. O. (P) No. 96/2019/TAXES dated 29th June, 2019 and published as S.R.O. No. 435/2019 in the Kerala Gazette Extraordinary No. 1445 dated 1st July, 2019 the Government of Kerala had decided to implement the Kerala Flood Cess with effect from 1-8-2019. As per the notification issued under G. O. (P) No. 80/2019/TAXES dated 25th May, 2019 and published as S.R.O. No. 359/2019, the Government have notified that the due date for filing GSTR 3B return is applicable for return for Kerala Flood Cess also. As such the Flood Cess returns are to be filed on or before the 20th of the succeeding month.

But various trade bodies/organizations have raised certain practical difficulties with regard to filing of Kerala Flood Cess returns along with GSTR 3B returns. The Department has examined the issue and has found that the issues raised are genuine and merits consideration. In the circumstances, in exercise of the powers conferred by section 168 of the Kerala Goods and Services Tax Act, 2017 (20 of 2017) read with sub-section (4) of section 14 of Kerala Finance Act, 2019 and sub-rule (5) of rule 61 of the Kerala State Goods and Services Tax Rule, 2017, the Commissioner of State Tax hereby extends the due date for filing Kerala Flood Cess return for the month of August, 2019 to the 30th of September, 2019.

TINKU BISWAL IAS,

Commissioner.

NOTIFICATION

[No. 12/2019-STATE TAX]

No. CT/224/2019-C1.

Thiruvananthapuram, 27th September 2019.

In exercise of the powers conferred by sub-section (1) of section 5 of the Kerala State Goods and Services Tax Act, 2017 (20 of 2017) (hereinafter referred to as the said Act) and in supersession to the Notification No. 6/2018- State Tax dated the 11th July, 2018, published in the Kerala Gazette No. 32, Volume VII, Part I, dated the 7th August, 2018, the Commissioner hereby appoint the authorities mentioned in column (1) with headquarters specified in column (2) to exercise the powers conferred u/s. 107 of the said Act within the area specified in column (3) of the schedule.

SCHEDULE

Designation Headquarters

Jurisdiction

(1)

(2)

(3)

Deputy Commissioner Thiruvananthapuram Thiruvananthapuram (Appeals)

Deputy Commissioner Kollam Kollam (Appeals) I

Deputy Commissioner Kollam Pathanamthitta, (Appeals) II

Alappuzha

Deputy Commissioner Kottayam Kottayam (Appeals)

Deputy Commissioner Ernakulam Ernakulam (Appeals) I

Deputy Commissioner Ernakulam Ernakulam (Appeals) II

Deputy Commissioner Ernakulam Ernakulam

(Appeals) III

Deputy Commissioner Ernakulam Ernakulam (Appeals) IV

Deputy Commissioner Ernakulam Idukki (Appeals) V

Deputy Commissioner Thrissur Thrissur (Appeals)

Deputy Commissioner Palakkad Palakkad, Malappuram (Appeals)

Deputy Commissioner Kozhikode Kozhikode, Wayanad (Appeals) I

Deputy Commissioner Kozhikode Kannur, Kasaragod (Appeals) II

Joint Commissioner (Law) shall take measures to assign or re-distribute the pending cases/files under the said Act to the newly appointed Deputy Commissioner (Appeals) as per their jurisdiction with immediate effect.

TINKU BISWAL IAS,

Commissioner.