©
Regn.No. KERBIL/2012/45073 dated 05-09-2012 with RNI Reg No.KL/TV(N)/634/2021-2023 മകരള സർകാർ Government of Kerala 2024
മകരള ഗസറ്
KERALA GAZETTE
അസാധാരണം
EXTRAORDINARY
ആധികാരികാേയി ്പസിദറ്റപടുതുനത
PUBLISHED BY AUTHORITY
തിരുവനനപുരം,
2024 ഡിസംബർ 12 12th December 2024
വ്ാഴം
നർേ
No. 3975 വാലം 13 Vol. XIII
1200 വൃശികം 27 27th Vrischikam 1200 Thiruvananthapuram, Thursday
1946 അ്ഗഹായനം 21
21st Agrahayana 1946
GOVERNMENT OF KERALA
Taxes (B) Department
NOTIFICATION
G.O.(P) No.174/2024/TD. Dated, Thiruvananthapuram, 12th December, 2024
27th Vrischikam, 1200.
S. R. O. No. 1153/2024
In exercise of the powers conferred by sub-section (2) of section 9 read with sub-section (4) of section 11 and by sub-section (3) of section 10 of the Kerala Finance Act, 2024 (18 of 2024) (hereinafter referred to as the said Act), the Government of Kerala, on being satisfied that it is necessary in the public interest so to do hereby makes the following amendments in the notification
2issued under G.O.(P) No.124/2024/TD. dated 28th September, 2024 and published as S.R.O. No.873/2024 in the Kerala Gazette Extraordinary No.3070 dated 28th September, 2024, namely:-
AMENDMENT
In the said notification, for items (a) (b) (c) and the table below, the following items and tables shall be substituted namely:-
"The amount payable,
(1) under sub-section (1) of section 9 of the said Act; or
(2) under sub-section (3) of section 9 of the said Act; or
(3) towards the short paid amount referred to in sub-section (3) of section 10 of the said Act; by those who have filed an application under sub-section (1) of section 9 of the said Act during the period from,
(i) 1st August, 2024 to 29th September, 2024 shall be calculated at the rate as mentioned in the Table-I below, namely:-
TABLE - I
| Arrears of tax or surcharge in a specified order is,- | The amount payable,- | ||
| (a) for making the payment under clause (2) of this notification after 60 days but not later than 120 days of service of the modified order; or (b) for making the payment under clause (3) of this notification after 60 days but not later than 120 days of receipt of the form referred to in sub- section (2) of section 10 of the said Act. Provided that no payment under clause (b) above can | (a) for making the payment under clause (3) of this notification after 120 days but not later than 180 days of receipt of the form referred to in sub- section (2) of section 10 of the said Act. Provided that no payment under the clause above can be made after 31st day of March, 2025 | (a) for making the payment under clause (3) of this notification after 180 days of receipt of the form referred to in sub- section (2) of section 10 of the said Act but not later than the 31st day of March, 2025. |
| be made after 31st day of March, 2025 | ||||||
| for the settlement of admitted Tax | for the settlement of disputed Tax | for the settlement of admitted Tax | for the settlement of disputed Tax | for the settlement of admitted Tax | for the settlement of disputed Tax | |
| (1) | (2) | (3) | (4) | (5) | (6) | (7) |
| Above rupees fifty thousand and up to rupees ten lakhs | Thirty-two percentage of the arrears of tax or surcharge | Thirty-four percentage of the arrears of tax or surcharge | Thirty-six percentage of the arrears of tax or surcharge | |||
| above rupees ten lakhs and up to rupees one crore | Fifty-two percentage of the arrears of tax or surcharge | Forty-two percentage of the arrears of tax or surcharge | Fifty-four percentage of the arrears of tax or surcharge | Forty-four percentage of the arrears of tax or surcharge | Fifty-six percentage of the arrears of tax or surcharge | Forty-six percentage of the arrears of tax or surcharge |
| Above rupees one crore | Eighty-two percentage of the arrears of tax or surcharge | Seventy- two percentage of the arrears of tax or surcharge | Eighty-four percentage of the arrears of tax or surcharge | Seventy- four percentage of the arrears of tax or surcharge | Eighty-six percentage of the arrears of tax or surcharge | Seventy-six percentage of the arrears of tax or surcharge |
(ii) 30th September, 2024 to 31st October, 2024 shall be calculated at the rate as mentioned in the Table-II below, namely:-
TABLE - II
| Arrears of tax or surcharge in a specified | The amount payable,- | |||
| (a) for making the payment under clause (1) of this notification; or | (a) for making the payment under clause (2) of this notification after | (a) for making payment under clause (3) of this notification after 120 days but not | (a) for making payment under clause (3) of this notification after |
| order is,- | (b) for making payment under clause (2) of this notification within 60 days of service of the modified order; or (c) for making payment under clause (3) of this notification within 60 days of receipt of the form referred to in sub- section (2) of section 10 of the said Act. | 60 days but not later than 120 days of service of the modified order; or (b) for making the payment under clause (3) of this notification after 60 days but not later than 120 days of receipt of the form referred to in sub-section (2) of section 10 of the said Act. Provided that no payment under clause (b) above can be made after 31st day of March, 2025 | later than 180 days of receipt of the form referred to in sub- section (2) of section 10 of the said Act. Provided that no payment under the clause above can be made after the 31st day of March, 2025 | 180 days of receipt of the form referred to in sub- section (2) of section 10 of the said Act but not later than 31st day of March, 2025 | ||||
| for the settleme nt of admitted Tax | for the settleme nt of disputed Tax | for the settleme nt of admitted Tax | for the settleme nt of disputed Tax | for the settleme nt of admitted Tax | for the settleme nt of disputed Tax | for the settleme nt of admitted Tax | for the settleme nt of disputed Tax | |
| (1) | (2) | (3) | (4) | (5) | (6) | (7) | (8) | (9) |
| above rupees fifty thousand and up to rupees ten lakhs | Thirty-two percentage of the arrears of tax or surcharge | Thirty-four percentage of the arrears of tax or surcharge | Thirty-six percentage of the arrears of tax or surcharge | Thirty-eight percentage of the arrears of tax or surcharge | ||||
| above rupees ten lakhs | Fifty- Forty- two two percenta percenta | Fifty- Forty- four four percenta percenta | Fifty-six Forty-six percenta percentage ge of the of the | Fifty- Forty- eight eight percenta percenta |
| and up to rupees one crore | ge of the arrears of tax or surcharg e | ge of the arrears of tax or surcharg e | ge of the arrears of tax or surcharg e | ge of the arrears of tax or surcharg e | arrears of tax or surcharg e | arrears of tax or surcharg e | ge of the arrears of tax or surcharg e | ge of the arrears of tax or surcharg e |
| above rupees one crore | Eighty- two percenta ge of the arrears of tax or surcharg e | Seventy- two percenta ge of the arrears of tax or surcharg e | Eighty- four percenta ge of the arrears of tax or surcharg e | Seventy- four percenta ge of the arrears of tax or surcharg e | Eighty- six percenta ge of the arrears of tax or surcharg e | Seventy- six percenta ge of the arrears of tax or surcharg e | Eighty- eight percenta ge of the arrears of tax or surcharg e | Seventy- eight percenta ge of the arrears of tax or surcharg e |
(iii) 1st November, 2024 to 30th November, 2024 shall be calculated at the rate as mentioned in the Table-III below, namely:-
TABLE – III
| Arrears of tax or surcharge in a specified order is,- | The amount payable,- | ||
| (a) for making the payment under clause (1) of this notification; or (b) for making payment under clause (2) of this notification within 60 days of service of the modified order; or (c) for making the payment under clause (3) of this notification within 60 days of receipt of the form referred to in sub- section (2) of section 10 of the said Act. | (a) for making the payment under clause (2) of this notification after 60 days but not later than 120 days of service of the modified order; or (b) for making the payment under clause (3) of this notification after 60 days but not later than 120 days of receipt of the form referred to in sub-section (2) of section 10 of the said Act Provided that no payment under clause (b) above can be made after the 31st day of | (a) for making the payment under clause (3) of this notification after 120 days of receipt of the form referred to in sub-section (2) of section 10 of the said Act but not later than 31st day of March, 2025 |
| March, 2025 | ||||||
| for the settlement of admitted Tax | for the settlement of disputed Tax | for the settlement of admitted Tax | for the settlement of disputed Tax | for the settlement of admitted Tax | for the settlement of disputed Tax | |
| (1) | (2) | (3) | (4) | (5) | (6) | (7) |
| above rupees fifty thousand and up to rupees ten lakhs | Thirty-four percentage of the arrears of tax or surcharge | Thirty-six percentage of the arrears of tax or surcharge | Thirty-eight percentage of the arrears of tax or surcharge | |||
| Above rupees ten lakhs and up to rupees one crore | Fifty-four percentage of the arrears of tax or surcharge | Forty-four percentage of the arrears of tax or surcharge | Fifty-six percentage of the arrears of tax or surcharge | Forty-six percentage of the arrears of tax or surcharge | Fifty-eight percentage of the arrears of tax or surcharge | Forty-eight percentage of the arrears of tax or surcharge |
| above rupees one crore | Eighty-four percentage of the arrears of tax or surcharge | Seventy- four percentage of the arrears of tax or surcharge | Eighty-six percentage of the arrears of tax or surcharge | Seventy-six percentage of the arrears of tax or surcharge | Eighty- eight percentage of the arrears of tax or surcharge | Seventy- eight percentage of the arrears of tax or surcharge |
(iv) 1st December, 2024 to 31st December, 2024 shall be calculated at the rate as mentioned in the Table-IV below, namely:-
TABLE – IV
| Arrears of tax or surcharge in a specified order is,- | The amount payable,- | |
| (a) for making payment under clause (1) of this notification; or (b) for making payment under | (a) for making payment under clause (2) of this notification after 60 days but not later than 120 days of service of the modified order; or |
| clause (2) of this notification within 60 days of service of the modified order; or (c) for making the payment under clause (3) of this notification within 60 days of receipt of the form referred to in sub-section (2) of section 10 of the said Act. | (b) for making the payment under clause (3) of this notification after 60 days of receipt of the form referred to in sub-section (2) of section 10 of the said Act but not later than the 31st day of March, 2025. | |||
| for the settlement of admitted Tax | for the settlement of disputed Tax | for the settlement of admitted Tax | for the settlement of disputed Tax | |
| (1) | (2) | (3) | (4) | (5) |
| above rupees fifty thousand and up to rupees ten lakhs | Thirty-six percentage of the arrears of tax or surcharge | Thirty-eight percentage of the arrears of tax or surcharge | ||
| above rupees ten lakhs and up to rupees one crore | Fifty-six percentage of the arrears of tax or surcharge | Forty-six percentage of the arrears of tax or surcharge | Fifty-eight percentage of the arrears of tax or surcharge | Forty-eight percentage of the arrears of tax or surcharge |
| above rupees one crore | Eighty-six percentage of the arrears of tax or surcharge | Seventy-six percentage of the arrears of tax or surcharge | Eighty-eight percentage of the arrears of tax or surcharge | Seventy-eight percentage of the arrears of tax or surcharge |
This notification shall be deemed to have come in to force on 30th September, 2024."
By order of the Governor, Dr. A. JAYATHILAK, Additional Chief Secretary to Government.
Explanatory Note
(This does not form part of the notification, but is intended to indicate its general purport.) As per Notification G.O. (P) No. 124/2024/TD. dated 28th September, 2024 and published as SRO No. 873/2024 in the Kerala Gazette Extraordinary No.3070 dated 28 th September, 2024, issued under sub-section (4) of section 11 of the Kerala Finance Act, 2024 notify the rate of the amount
8payable after 60 days of filing the application under sub-section (1) of section 9 of the said Act. However, the rate of the short-paid amount referred to in sub-section (3) of section 10 of the said Act and the rate for making the payment under sub-section (3) of section 9 of the said Act also to be notified corresponding to the different dates of filing of the application under sub-section (1) of section 9 of the said Act. Hence the notification is issued in amending the above said notification.
The notification is intended to achieve the above object.
____________________________________________________________________________________________________________________________ PUBLISHED BY THE SUPERINTENDENT OF GOVERNMENT PRESSES AT THE GOVERNMENT CENTRAL PRESS, THIRUVANANTHAPURAM, 2024