GST – States – G. O. (P) No. 183/2017/TAXES – Dated:- 6-12-2017 – GOVERNMENT OF KERALA Taxes (B) Department NOTIFICATION G. O. (P) No. 183/2017/TAXES. Dated, Thiruvananthapuram, 6th December, 2017 21st Vrischikam, 1193. S. R. O. No. 784/2017.-In exercise of the powers conferred by section 128 of the Kerala State Goods and Services Tax Act, 2017 (20 of 2017), (hereafter in this notification referred to as the said Act), the Government of Kerala, on the recommendations of the Council, hereby waives the amount of late fee payable by any registered person for failure to furnish the return in FORM GSTR-3B for the month of October, 2017 onwards by the due date under section 47 of the said Act, which is in excess of an amount of twenty five rupee
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