| STATE TAX NOTIFICATIONS | ||||
| 2017 | ||||
| STATE TAX Notification | STATE GO Number | COMMISSIONER’S NOTIFICATION | PARTICULARS | CENTRAL TAX NOTIFICATION |
| 354/2017 | GO (P) No 56 dated 30.06.2017 | Seeks to bring certain sections of the SGST Act, 2017 into force w.e.f. 22.06.2018 | 01/2017-Central Tax,dt. 19-06-2017 | |
| 487/2017 | GO (P) No 94 dtd 29/06/2017 | Notifying jurisdiction of State Tax Officers | 02/2017-Central Tax,dt. 19-06-2017 | |
| 377/2017 | GO (P) No 79 dated 30.06.2017 | Notifying the State Goods and Service Tax Rules, 2017 | 03/2017-Central Tax,dt. 19-06-2017 | |
| 356/2017 | GO (P) No 58 dated 30.06.2017 | Notifying www.gst.gov.in as the Common Goods and Services Tax Electronic Portal | 04/2017-Central Tax,dt. 19-06-2017 | |
| 357/2017 | GO (P) No 59 dated 30.06.2017 | Seeks to exempt persons only engaged in making taxable supplies, total tax on which is liable to be paid on reverse charge basis | 05/2017-Central Tax,dt. 19-06-2017 | |
| 2/2017 of CST, Kerala Gazette No 31 | 2/2017 dt 06.07.2017 of the commissioner | Modes of verification under SGST Rules, 2017 | 06/2017-Central Tax,dt. 19-06-2017 | |
| 377/2017 | Incorporated in 79 dated 30.06.2017 | incorporated in notification as per S.R.O. No. 377/2017 | 07/2017-Central Tax,dt. 27-06-2017 | |
| 358/2017 | GO (P) No 60 dated 30.06.2017 | Seeks to to notify the turnover limit for Composition Levy for SGST | 08/2017-Central Tax,dt. 27-06-2017 | |
| 355/2017 | GO (P) No 57 dated 30.06.2017 | Seeks to bring into force certain sections of the SGST Act, 2017 w.e.f 01/07/2017 | 09/2017-Central Tax,dt. 28-06-2017 | |
| 377/2017 | Incorporated in 79 dated 30.06.2017 | incorporated in notification as per S.R.O. No. 377/2017 | 10/2017-Central Tax,dt. 28-06-2017 | |
| 2/2017 of CST, Kerala Gazette No 31 | 2/2017 dt 06.07.2017 of the commissioner | incorporated in notification number 2/2017 of CST, Kerala Gazette No.31 | 11/2017-Central Tax,dt. 28-06-2017 | |
| 1/2017 of CST, Kerala Gazette No 31 | 1/2017 dt 06.07.2017 of the commissioner | Seeks to notify the number of HSN digits required on tax invoice | 12/2017-Central Tax,dt. 28-06-2017 | |
| 359/2017 | GO (P) No 61 dated 30.06.2017 | Seeks to prescribe rate of interest under SGST Act, 2017 | 13/2017-Central Tax,dt. 28-06-2017 | |
| sgst issued | Assigning jurisdiction and power to officers of various directorates | 14/2017-Central Tax,dt. 01-07-2017 | ||
| 545/2017 Dtd 30/08/2017 |
GO (P) No 107 dated 30.08.2017 | KSGST Rule (Amendment) 2017 | 15/2017-Central Tax,dt. 01-07-2017 | |
| Superseded by 37/2017 – Central Tax | 16/2017-Central Tax,dt. 07-07-2017 | |||
| S.R.O. 19/2018 | GO (P) No 1/2018 dtd 01/01/2018 | KSGST (Amendment) Rule, 2018 | 17/2017-Central Tax,dt. 27-07-2017 | |
| 5/2017-State Tax Kerala Gazette No 39 dtd 03/10/2017 | 5/2017 dtd 31.08.2017 of the Commissioner | Seeks to extend time period for filing of details of outward supplies in FORM GSTR-1 for months of July and August, 2017. | 18/2017-Central Tax,dt. 08-08-2017 | |
| 6/2017-State Tax Kerala Gazette No 39 dtd 03/10/2017 | 6/2017 dtd 31.08.2017 of the Commissioner | Seeks to extend time period for filing of details of inward supplies in FORM GSTR-2 for months of July and August, 2017. | 19/2017-Central Tax,dt. 08-08-2017 | |
| 7/2017-State Tax Kerala Gazette No 39 dtd 03/10/2017 | 7/2017 dtd 31.08.2017 of the Commissioner | Seeks to extend time period for filing of details in FORM GSTR-3 for months of July and August, 2017. | 20/2017-Central Tax,dt. 08-08-2017 | |
| 3/2017-State Tax Kerala Gazette No 39 dtd 03/10/2017 | 3/2017 dtd 31.08.2017 of the Commissioner | Seeks to introduce date for filing of GSTR-3B for months of July and August, 2017. | 21/2017-Central Tax,dt. 08-08-2017 | |
| S.R.O. 19/2018 | GO (P) No 1/2018 dtd 01/01/2018 | KSGST (Amendment) Rule, 2018 | 22/2017-Central Tax,dt. 17-08-2017 | |
| 4/2017-State Tax Kerala Gazette No 39 dtd 03/10/2017 | 4/2017 dtd 31/08/2017 of the Commisioner (Combined 23 & 24) | Seeks to notify the date and conditions for filing the return in FORM GSTR-3B for the month of July, 2017 | 23/2017-Central Tax,dt. 17-08-2017 | |
| 4/2017 dtd 31/08/2017 of the Commisioner (Combined 23 & 24) | Seeks to further extend the date for filing of return in FORM GSTR-3B for the month of July, 2017. | 24/2017-Central Tax,dt. 21-08-2017 | ||
| IGST- corresponding state notification not needed | Seeks to extend time period for filing of details in FORM GSTR-5A for month of July, 2017 | 25/2017-Central Tax,dt. 28-08-2017 | ||
| 10/2017 State Tax, Combined 26 & 31 and issued, Gazette No 43 dtd 31/10/2017 | 10/2017 Combined 26 & 31 and issued notification (CCT). | Seeks to extend time period for filing of details in FORM GSTR-6 for months of July & August, 2017. | 26/2017-Central Tax,dt. 28-08-2017 | |
| S.R.O. 19/2018 | GO (P) No 1/2018 dtd 01/01/2018 | KSGST (Amendment) Rule, 2018 | 27/2017-Central Tax,dt. 30-08-2017 | |
| S.R.O. 671/2017 dtd 31/10/2017 | GO (P) No 131/2017 dtd 31/10/2017 | Seeks to waive the late fee for late filing of FORM GSTR-3B, for the month of July, 2017 | 28/2017-Central Tax,dt. 01-09-2017 | |
| 11/2017-State Tax, Gazette No 43 dtd 31/10/2017 | 11/2017dtd 04/10/2017 of the Commissioner (Combined 29 & 30 Central Tax) | Seeks to extend due dates for furnishing details/Returns for the months of July, 2017 and August, 2017. | 29/2017-Central Tax,dt. 05-09-2017 | |
| 11/2017-State Tax, Gazette No 43 dtd 31/10/2017 | 11/2017dtd 04/10/2017 of the Commissioner (Combined 29 & 30 Central Tax) | Seeks to extend the time limit for filing of GSTR-1, GSTR-2 and GSTR-3. | 30/2017-Central Tax,dt. 11-09-2017 | |
| 10/2017 State Tax, Gazette No 43 dtd 31/10/2017 | 10/2017 Combined 26 & 31 and issued notification (CCT). | Seeks to extend the time limit for filing of GSTR-6. | 31/2017-Central Tax,dt. 11-09-2017 | |
| S.R.O. 715/2017 | GO (P) No 140/2017 dtd 14/11/2017 | Seeks to granting exemption to a casual taxable person making taxable supplies of handicraft goods from the requirement to obtain registration. | 32/2017-Central Tax,dt. 15-09-2017 | |
| S.R.O. 566/2017 Dtd 18/09/2017 | GO (P) No 114 dtd 18/09/2017 | Notifying section 51 of the SGST Act, 2017 for TDS. | 33/2017-Central Tax,dt. 15-09-2017 | |
| S.R.O. 19/2018 | GO (P) No 1/2018 dtd 01/01/2018 | KSGST (Amendment) Rule, 2018 | 34/2017-Central Tax,dt. 15-09-2017 | |
| 9/2017-State Tax, Gazette No 43 dtd 31/10/2017 | 9/2017 dtd 04/10/2017 of the Commissioner | Seeks to extend the last date for filing the return in FORM GSTR-3B for the months of August to December, 2017. | 35/2017-Central Tax,dt. 15-09-2017 | |
| S.R.O. 19/2018 | GO (P) No 1/2018 dtd 01/01/2018 | KSGST (Amendment) Rule, 2018 | 36/2017-Central Tax,dt. 29-09-2017 | |
| SGST Notification not issued | Notification on extension of facility of LUT to all exporters issued | 37/2017-Central Tax,dt. 04-10-2017 | ||
| S.R.O. 733/2017 Dtd 18/09/2017 | GO (P) No 157 dtd 14/11/2017 | Seeks to amend notification published as per S.R.O No. 715/2017 so as to add certain items to the list of “handicrafts goods” | 38/2017-Central Tax,dt. 13-10-2017 | |
| S.R.O. 734/2017 Dtd 18/09/2017 | GO (P) No 158 dtd 14/11/2017 | Seeks to cross-empower Central Tax officers for processing and grant of refund | 39/2017-Central Tax,dt. 13-10-2017 | |
| S.R.O. 735/2017 Dtd 18/09/2017 | GO (P) No 159 dtd 14/11/2017 | Seeks to make payment of tax on issuance of invoice by registered persons having aggregate turnover less than Rs 1.5 crores | 40/2017-Central Tax,dt. 13-10-2017 | |
| 12/2017-State Tax of the CCT | 12/2017-State Tax of the CCT | Seeks to extend the time limit for filing of FORM GSTR-4 | 41/2017-Central Tax,dt. 13-10-2017 | |
| IGST- corresponding state notification not needed | Seeks to extend the time limit for filing of FORM GSTR-5A | 42/2017-Central Tax,dt. 13-10-2017 | ||
| 13/2017-State Tax of the CCT | 13/2017-State Tax of the CCT | Seeks to extend the time limit for filing of FORM GSTR-6 | 43/2017-Central Tax,dt. 13-10-2017 | |
| 14/2017-State Tax of the CCT | 14/2017-State Tax of the CCT | Seeks to extend the time limit for submission of FORM GST ITC-01 | 44/2017-Central Tax,dt. 13-10-2017 | |
| S.R.O. 19/2018 | GO (P) No 1/2018 dtd 01/01/2018 | KSGST (Amendment) Rule, 2018 | 45/2017-Central Tax,dt. 13-10-2017 | |
| S.R.O. 736/2017
Dtd 18/09/2017 |
GO (P) No 160 dtd 14/11/2017 | Seeks to amend notification published as per S.R.O. No. 358/2017 (Composition levy of tax) | 46/2017-Central Tax ,dt. 13-10-2017 | |
| S.R.O. 19/2018 | GO (P) No 1/2018 dtd 01/01/2018 | KSGST (Amendment) Rule, 2018 | 47/2017-Central Tax ,dt. 18-10-2017 | |
| S.R.O. 737/2017
Dtd 18/09/2017 |
GO (P) No 161 dtd 14/11/2017 | Seeks to notify certain supplies as deemed exports under section 147 of the SGST Act, 2017 . | 48/2017-Central Tax, dt. 18-10-2017 | |
| S.R.O. 738/2017
Dtd 18/09/2017 |
GO (P) No 162 dtd 14/11/2017 | Seeks to notify the evidences required to be produced by the supplier of deemed export supplies for claiming refund under rule 89(2)(g) of the KSGST rules, 2017 | 49/2017-Central Tax, dt. 18-10-2017 | |
| S.R.O. 764/2017 EO 2590 | GO (P) No 175 dtd 24/11/2017 | Seeks to waive the late fee for late filing of FORM GSTR-3B, for the month of Aug and Sept 2017 | 50/2017-Central Tax, dt. 24-10-2016 | |
| S.R.O. 19/2018 | GO (P) No 1/2018 dtd 01/01/2018 | KSGST (Amendment) Rule, 2018 | 51/2017-Central Tax, dtd 27/10/2017 | |
| Need not be issued, in light of proviso to rule 40 (1) (b) of the respective SGST Rules, which deems that any extension of the time limit notified by the Commissioner of Central tax shall be deemed to be notified by the Commissioner. | Seeks to extend the due date for submission of details in FORM GST-ITC-01 | 52/2017-Central Tax, dtd 27/10/2017 | ||
| Need not be issued in the light of proviso to rule 45 (3), as will be inserted by notification 51/2017, which deems that any extension of the time limit notified by the Commissioner of Central tax shall be deemed to be notified by the Commissioner. | Seeks to extend the due date for submission of details in FORM GST-ITC-04 | 53/2017-Central Tax, dtd 27/10/2017 | ||
| 15/2017-State Tax | 15/2017-State Tax of the Commissioner | Seeks to amend Notification no. 11/2017-State Tax dated 04/10/2017, Gazette No 43 dtd 31/10/2017 so as to extend the due date for filing FORM GSTR-2 and FORM GSTR-3 for the month of July, 2017 | 54/2017-Central Tax, dt. 30-10-2017 | |
| S.R.O. 19/2018 | GO (P) No 1/2018 dtd 01/01/2018 | KSGST (Amendment) Rule, 2018 | 55/2017-Central Tax, dtd 15/11/2017 | |
| 16/2017-State Tax | 16/2017-State Tax of the Commissioner | Seeks to mandate the furnishing of return in FORM GSTR-3B till March, 2018 by the 20th of the succeeding month. | 56/2017-Central Tax, dtd 15/11/2017 | |
| S.R.O. 785/2017 | GO (P) No 184 dtd 06/12/2017 | Seeks to prescribe quarterly furnishing of FORM GSTR-1 for those taxpayers with aggregate turnover of less than Rs.1.5 crore | 57/2017-Central Tax, dtd 15/11/2017 | |
| 17/2017-State Tax | 17/2017-State Tax of the Commissioner | Seeks to extend the due dates for the furnishing of FORM GSTR-1 for those taxpayers with aggregate turnover of more than Rs.1.5 crores | 58/2017-Central Tax, dtd 15/11/2017 | |
| 18/2017-State Tax | 18/2017-State Tax of the Commissioner | Seeks to extend the time limit for filing of FORM GSTR-4 till 24.12.2017 | 59/2017-Central Tax, dtd 15/11/2017 | |
| 19/2017-State Tax | 19/2017-State Tax of the Commissioner | Seeks to extend the time limit for furnishing the return by a non-resident taxable person, in FORM GSTR-5, for the months of July to October, 2017 till 11.12.2017 | 60/2017-Central Tax, dtd 15/11/2017 | |
| IGST- corresponding state notification not needed | Seeks to extend the time limit for furnishing the return in FORM GSTR-5Afor the months of July to October, 2017 by a person supplying online information and database access or retrieval services from a place outside India to a non-taxable online recipient, till 15.12.2017. | 61/2017-Central Tax, dtd 15/11/2017 | ||
| 20/2017-State Tax | 20/2017-State Tax of the Commissioner | Seeks to extend the time limit for furnishing the return by an Input Service Distributor in FORM GSTR-6 for the month of July, 2017 till 31.12.2017 | 62/2017-Central Tax, dtd 15/11/2017 | |
| Need not be issued since earlier notification was also not issued and as per sub rule 3 of Rule 45, central notification is sufficient. | Seeks to extend the due date for submission of details in FORM GST-ITC-04 till 31.12.2017 | 63/2017-Central Tax, dtd 15/11/2017 | ||
| S.R.O. 784/2017 | GO (P) No 183 dtd 06/12/2017 | Seeks to limit the maximum late fee payable for delayed filing of return in FORM GSTR-3B from October, 2017 onwards to 25 rupees per day. (In case of nil return filers, late fee is to be 10 rupees per day.) | 64/2017-Central Tax, dtd 15/11/2017 | |
| S.R.O. 783/2017 | GO (P) No 182 dtd 06/12/2017 | Seeks to exempt suppliers of services through an e-commerce platform liable to collect tax at source under section 52 of the SGST Act from obtaining compulsory registration under section 24(ix) of the Act provided their aggregate all India turnover does not exceed 20 lakh rupees | 65/2017-Central Tax, dtd 15/11/2017 | |
| S.R.O. 782/2017 | GO (P) No 181 dtd 06/12/2017 | 66/2017-Central Tax, dtd 15/11/2017 | ||
| May not be issued, in light of proviso to rule 40 (1) (b) of the respective SGST Rules, which deems that any extension of the time limit notified by the Commissioner of Central tax shall be deemed to be notified by the Commissioner. | Extending time limit for filing FORM GST ITC-01 | 67/2017-Central Tax | ||
| May not be issued, in light of proviso to section 39 (6) of the respective SGST Act | Extending time limit for filing FORM GSTR-5 | 68/2017-Central Tax | ||
| May not be issued, in light of proviso to section 39 (6) of the respective SGST Act | Extending time limit for filing FORM GSTR-5A | 69/2017-Central Tax | ||
| S.R.O. 79/2018 | GO (P) No 12/2018 dtd 07/02/2018 | KSGST (Second Amendment) | 70/2017-Central Tax | |
| S.R.O. 142/2018 | GO (P) No 25/2018 dtd 09/03/2018 | Extending the due dates for quarterly furnishing of FORM GSTR-1 for taxpayers with aggregate turnover of upto Rs.1.5 crore | 71/2017-Central Tax | |
| 23/2017-State Tax, Gazette No. 8, dtd 20/02/2018 | 23/2017-State Tax of CCT | Extending the due dates for monthly furnishing ofFORM GSTR-1 for taxpayers with aggregate turnover of more than Rs.1.5 crores | 72/2017-Central Tax | |
| S.R.O. 141/2018 | GO (P) No 24/2018 dtd 09/03/2018 | Waiving the late fee payable for failure to furnish the return in FORM GSTR-4 | 73/2017-Central Tax | |
| Need not be issued | Notifying the date from which provisions of the SGST Rules relating to E-Way Bill shall come into force | 74/2017-Central Tax | ||
| S.R.O. 140/2018 | GO (P) No 23/2018 dtd 09/03/2018 | KSGST (Third Amendment) | 75/2017-Central Tax | |
