FY 2018-19 Actions in September 2019 returns

  • Category: Others
  • Date: 17-10-2019
  • Writers: CA Akshay M Hiregange, Varsha Vasante Gowda


Unlike in FY 2017-18 where the assesses were provided with extension of time limit for rectifying the errors or omissions and availment of input tax credit through removal of difficulties (ROD) order no. 02/2018, the time limits for FY 2018-19 have yet been extended. However, considering significant delay in FY 2017-18 GST compliances, in order to provide an opportunity to the assesses it would be expected to extend the time limit for ITC claim (probably upto 31st December...

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Impact of Kerala Flood Cess –GST

  • Category: Others
  • Date: 31-07-2019
  • Writers: CA Madhukar N Hiregange, CA Spudarjunan S

Introduction and background

In August 2018, the State of Kerala faced a devastating flood due to high rainfall which was the worst flood in nearly a century. There was huge loss to the assets, revenue of the State. As a result, the State of Kerala proposed for levy of additional cess in GST which was approved by the GST council in its 32nd Council meeting held on 10th January 2019. The council approved the proposal of State of Kerala to mobilise the revenue through levy of additional cess...

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