In exercise of the powers conferred by section 128 of the Kerala State Goods and Services Tax Act, 2017 (20 of 2017), the Government of Kerala, on the recommendations of the Council, hereby makes the following further amendments in the notification issued under G.O. (P) No.60/2023/TAXES dated 6th May, 2023 and published as S.R.O. No.556/2023 in the Kerala Gazette Extraordinary No.1558 dated 6th May, 2023, namely:-

In the said notification, for the words, letter and figure "30th day of June, 2023" the words, letter and figure "31st day of August, 2023" shall be substituted.

2. This notification shall be deemed to have come into force with effect from the 30th day of June, 2023.

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.)

On recommendations of the Goods and Services Tax Council, the Government have decided to provide a reduction in late fee for the non-filers of final return in form GSTR-10, who furnish the said return between the period from the 1 st day of April, 2023 to the 31st day of August, 2023.

The notification is intended to achieve the above object.