In exercise of the powers conferred by section 148 of the Kerala State Goods and Services Tax Act, 2017 (20 of 2017), the Government of Kerala, on the recommendations of the Council, hereby make the following amendments in the notification issued under G. O. (P) No. 129/2018/TAXES dated 10th August, 2018 and published as S. R. O. No. 559/2018 in the Kerala Gazette Extraordinary No. 2130 dated 10th August, 2018, namely:-

In the said notification, in paragraph 2,-

(i) in clause (i), for the figures, letters, word and symbol " 31st August, 2018 ", the figures, letters, word and symbol "31st January, 2019" shall be substituted;

(ii) in clause (iv), for the figures, letters, word and symbol "30th September, 2018", the figures, letters, word and symbol "28th February, 2019" shall be substituted.

By order of the Governor,

Venugopal, P.,

Secretary to Government.

Explanatory Note

(This does not form part of the notification, but is intended to indicate its general purport.)

On the recommendation of the Goods and Services Tax Council, the Government of Kerala had laid down the special procedure for completing migration of taxpayers who received Provisional Identification Number, but could not complete the migration process. Now, it has been decided to extend the time period for availing the benefit of this special procedure for completing migration.

The notification is intended to achieve the above object.