THE KERALA GOODS AND SERVICES TAX ACT, 2017 Notifications
-

Body Notification No. 3/2017 State Tax No. C1-24614/2016, Dated 31st August 2017.

In exercise of the powers conferred by sub-rule (5) of Rule 61 of the Kerala Goods and Services Tax Rules, 2017, read with Section 168 of the Kerala State Goods and Services Tax Ordinance, 2017 (11 of 2017), the Commissioner, on the recommendations of the Council, hereby notifies that the return for the month as specified in column (2) of the Table below shall be furnished in FORM GSTR-3B electronically through the common portal before the dates as specified in the corresponding entry in column (3) of the said Table, namely:-

Table

SI. No.	Month	Date for filing of GSTR-3B
(1)	(2)	(3)
1	July, 2017	20th August, 2017
2	August, 2017	20th September, 2017

Provided that the return in FORM GSTR-3B: of the said rules to be filed for the period from July, 2017 to February, 2019 by the taxpayers who have obtained Goods and Services Tax Identification Number (GSTIN) in terms of notification issued by Government under G O. (P) No. 129/2018/Taxes dated 10th day of August, 2018 and published as S.R.O. No. 559/2018 in the Kerala Gazette Extraordinary No. 2130 dated 10th day of August, 2018, shall be furnished electronically through the common portal on or before the 31st day of March, 2019.

(Sd.)

Commissioner.