The Government of Kerala have made provisions for an Amnesty Scheme by incorporating Chapter III in the Kerala Finance Act, 2024 (18 of 2024) and have decided to notify the 1st day of August, 2024 as the date on which the provisions of the Scheme shall come into force. Refer Notification S.R.O.No.664/2024 dated 31.07.2024
Chapter III of of Kerala Finance Act, pertains to AMNESTY SCHEME, 2024 to cover the cases for the assessment years up to 2017-2018 under following Acts
(i) the Kerala Surcharge on Taxes Act, 1957 (11 of 1957);
(ii) the Kerala General Sales Tax Act, 1963 (15 of 1963);
(iii) the repealed Kerala Tax on Luxuries Act, 1976 (32 of 1976);
(iv) the repealed Kerala Agricultural Income Tax Act, 1991 (15 of 1991);
(v) the repealed Kerala Value Added Tax Act, 2003 (30 of 2004);
(vi) the Central Sales Tax Act,1956 (Central Act 74 of 1956);
Application for settlement shall be made to the designated authority within sixty days from the date of commencement of the scheme. The time limit under sub-section (1) may be extended by a further period, not later than the 31st day of December, 2024.
Source: KERALA GST Website
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