Extends the time limit for furnishing the details of outward supplies in FORM GSTR-1.
23/2017-State Tax Dated:- 31-1-2018 Kerala SGST
GST – States
Kerala SGST
Kerala SGST
STATE GOODS AND SERVICES TAXES DEPARTMENT
Notification No. 23/2017-State Tax
No. C1-24614/2016.
Thiruvananthapuram, 31st January 2018.
In exercise of the powers conferred by the second proviso to sub-section (1) of section 37 read with section 168 of the Kerala Goods and Services Tax Act, 2017 (20 of 2017) (hereinafter in this notification referred to as the Act) and in supercession of notification No. 17/2017-State Tax dated the 23rd November, 2017, published in the Kerala Gazette No. 48, Volume VI, dated the 5th December, 2017, Part IV, except as respe
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