GST – States – 1/2018-STATE TAX – Dated:- 6-4-2018 – GOVERNMENT OF KERALA GOODS AND SERVICE TAXES DEPARTMENT NOTIFICATION No. 1/2018-STATE TAX No. CT/22046/2017-C1. Thiruvananthapuram, 6th April 2018. In exercise of the powers conferred by section 168 of the Kerala Goods and Services Tax Act, 2017 (20 of 2017) (hereinafter in this notification referred to as the Act) read with sub-rule (5) of rule 61 of the Kerala State Goods and Services Tax Rule, 2017 the Commissioner of State Tax, on the recommendations of the Council, hereby specifies that the return in Form GSTR-3B for the month as specified in column (2) of the Table below shall be furnished electronically through the common portal, on or before the last date as specified in the corr
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