In exercise of the powers conferred by the second proviso to sub-section (1) of section 37, 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 Ordinance, 2017 (11 of 2017) and in supersession of notifications No. 5/2017-State Tax, dated the 31st August, 2017, No. 6/2017-State Tax, dated the 31st August, 2017 and No. 7/2017-State Tax, dated the 31st August, 2017, the Commissioner, on the recommendations of the Council, hereby extends the time limit for furnishing the details or return, as the case may be, specified in sub-section (1) of section 37, sub-section (2) of section 38 and sub-section (1) of section 39 of the said Ordinance as specified in column (3) of the Table below for such class of taxable persons or registered persons as specified in column (4) of the said table for the month as specified in column (2) of the said Table, till the time period as specified in the corresponding entry in column (5) of the said Table, namely:-
Table
Explanation.- For the purposes of this notification, the expression "turnover" has the same meaning as assigned to it in clause (112) of section 2 of the aforesaid Ordinance.
(Sd.)
Commissioner,
State Goods and Services Tax,
Thiruvananthapuram.