Background:
Earlier, the Kerala GST Department vide Notification No.07/2020 – State Tax dated April 28, 2020 extended the due date for filing annual Kerala Flood Cess return (“the Return”) in Form KIC-A1 for the year 2019-20 and 2020-21, which was further extended till March 15, 2022 vide Notification No. 1/2022 – State Tax dated February 25, 2022 (“NN 1/2022”), due to some technical issues faced by the taxpayers resulting in non-furnishing of the return on time.
Notification:
Now, the Kerala GST Department vide Notification No. 02/2022 – State Tax dated March 17, 2022 has issued amendment in NN 1/2022 in order to further extend the due date for filing the return from March 15, 2022 to April 30, 2022.
The Notification can be accessed at: https://a2z-bucket.s3.ap-south-1.amazonaws.com/wp-content/uploads/2022/03/Kerala_SGST_Notification_No.2.pdf