GOVERNMENT OF KERALA

NOTIFICATION

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

Taxes (B) Department

G.O.(P) No.174/2024/TD.

Dated, Thiruvananthapuram, 12th December, 2024

27th Vrischikam, 1200.

©

േകരള സർകാർ

Government of Kerala

2024

േകരള ഗസറ്

KERALA GAZETTE

അസാധാരണം

EXTRAORDINARY

ആധികാരികമായി ്പസിദെപടുതുനത

PUBLISHED BY AUTHORITY

Regn.No. KERBIL/2012/45073

dated 05-09-2012 with RNI

Reg No.KL/TV(N)/634/2021-2023

വാല്ം 13

Vol. XIII

തിരുവനനപുരം,

വ്ാഴം

Thiruvananthapuram,

Thursday

2024 ഡിസംബർ 12

12th December 2024

1200 വൃശികം 27

27th Vrischikam 1200

1946 അ്ഗഹായനം 21

21st Agrahayana 1946

നമർ

No.

3975

S. R. O. No. 1153/2024

This is a digitally signed Gazette.

Authenticity may be verified through https://compose.kerala.gov.in/

issued under G.O.(P) No.124/2024/TD. dated 28^th September, 2024 and published as S.R.O.

No.873/2024 in the Kerala Gazette Extraordinary No.3070 dated 28^th 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) 1^st August, 2024 to 29^th 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 31^st 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 31^st day

of March, 2025.

2

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be made after 31^st 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) 30^th September, 2024 to 31^st 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

3

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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

31^st 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

31^st 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 31^st 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-

two

percenta

Forty-

two

percenta

Fifty-

four

percenta

Forty-

four

percenta

Fifty-six

percenta

ge of the

Forty-six

percentage

of

the

Fifty-

eight

percenta

Forty-

eight

percenta

4

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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) 1^st November, 2024 to 30^th 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 31^st

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 31^st

day of March, 2025

5

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Authenticity may be verified through https://compose.kerala.gov.in/

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) 1^st December, 2024 to 31^st 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

6

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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 31^st 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 30^th 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 28^th 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

7

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payable 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.

8

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____________________________________________________________________________________________________________________________

PUBLISHED BY THE SUPERINTENDENT OF GOVERNMENT PRESSES

AT THE GOVERNMENT CENTRAL PRESS, THIRUVANANTHAPURAM, 2024