In exercise of the powers conferred by section 148 of the Kerala State Goods and Services Tax Act, 2017 (20 of 2017) (hereafter in this notification referred to as the said Act), the Government of Kerala, on the recommendations of the Council, hereby notifies the registered persons paying tax under the provisions of section 10 of the said Act or by availing the benefit of notification issued under G.O. (P) No. 66/2019/TAXES dated 30th March, 2019 and Published as S. R. O. No. 256/2019 in the Kerala Gazette Extraordinary No. 882 dated 30th March, 2019, (hereinafter referred to as "the said notification") as the class of registered persons who shall follow the special procedure as mentioned below for furnishing of return and payment of tax.
2. The said persons shall furnish a statement, every quarter or, as the case may be, part thereof containing the details of payment of self-assessed tax in FORM GST CMP-08 of the Kerala Goods and Services Tax Rules, 2017, till the 18th day of the month succeeding such quarter.
Provided that the due date for furnishing the statement containing the details of payment of self-assessed tax in said FORM GST CMP-08, for the quarter April, 2019 to June, 2019, or part thereof, shall be the 31st day of August, 2019.
Provided further that the due date for furnishing the statement containing the details of payment of self-assessed tax in the said FORM GST CMP-08, for the quarter July, 2019 to September, 2019, or part thereof, shall be the 22nd day of October, 2019.
Provided further that the said persons who have, instead of furnishing the statement containing the details of payment of self-assessed tax in FORM GST CMP-08 have furnished a return in FORM GSTR-3B under the Kerala Goods and Services Tax Rules, 2017 (hereinafter referred to as the said rules) for the tax periods in the financial year 2019-20, such tax payers shall not be required to furnish the statement in outward supply of goods or services or both in FORM GSTR-1 of the said rules or the statement containing the details of payment of self-assessed tax in FORM GST CMP-08 for all the tax periods in the financial year 2019-20.
Provided also that the said persons shall furnish a statement, containing the details of payment of self-assessed tax in FORM GST CMP-08 of the Kerala Goods and Services Tax Rules, 2017, for the quarter ending 31st March, 2020, till the 7th day of July, 2020.
Provided also that the said persons shall furnish a statement, containing the details of payment of self-assessed tax in FORM GST CMP-08 of the Kerala Goods and Services Tax Rules, 2017 for the quarter ending 30th June, 2022 till the 31st day of July, 2022.
3. The said persons shall furnish a return for every financial year or, as the case may be, part thereof in FORM GSTR-4 of the Kerala Goods and Services Tax Rules, 2017, on or before the 30th day of April following the end of such financial year.
Provided that the said persons shall furnish the return in FORM GSTR-4 of the Kerala Goods and Services Tax Rules, 2017, for the financial year ending 31st March, 2020, till the 31st day of October, 2020.
Provided further that the said persons shall furnish the return in FORM GSTR-4 of the Kerala Goods and Services Tax Rules, 2017, for the financial year ending 31st March, 2021, upto the 31st day of July, 2021.
4. The registered persons paying tax by availing the benefit of the said notification, in respect of the period for which he has availed the said benefit, shall be deemed to have complied with the provisions of section 37 and section 39 of the said Act, if they have furnished FORM GST CMP-08 and FORM GSTR-4 as provided in paragraph 2 and paragraph 3 above.
5. This notification shall be deemed to have come into force on the 23rd day of April, 2019
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 recommendation of the Goods and Services Tax Council, the Government of Kerala have decided to notify procedure for quarterly tax payment and annual filing of return for taxpayers availing the benefit of the notification issued under G.O. (P) No. 66/2019/TAXES dated 30th March, 2019 and published as S. R. O. No. 256/2019 in the Kerala Gazette Extraordinary No. 882 dated 30th March, 2019.
The notification is intended to achieve the above object.