Amendment status not verified — confirm the current text below against the official source.
In the Kerala General Sales Tax Act, 1963 (15 of 1963),-- (1) in section 17,-- (a) in sub-section (6), for the fourth proviso, the following proviso shall be substituted, namely:-- "Provided also that all assessments pending as on 31st March, 2011 shall be completed on or before the 31st March, 2013:"; (b) in sub-section (8),-- (i) for the first proviso, the following proviso shall be substituted, namely:-- "Provided that all such assessments or re-assessments pending as on 31st March, 2011 shall be completed on or before 31st March, 2013."; (ii) for the third proviso, the following proviso shall be substituted, namely:-- "Provided also that all such modified assessments or modified re-assessments or remanded assessments pending as on 31st March, 2011 shall be completed on or before 31st March, 2013."; (2) after section 58, the following section shall be inserted, namely:-- "58A. Electronic filing and payment.-- (1) The Government may require the assessees to file returns, forms and other statements to be submitted by him under this Act and make the payment of tax, fee or other amounts due under this Act, electronically through the official website of the Commercial Taxes Department. (2) Notwithstanding anything contained in section 57, the Commissioner may, for the purpose of implementation of electronic filing of returns, forms and other statements or electronic payment of tax, fee or other amounts, by notification in the Gazette, make suitable modifications in the forms prescribed under this Act and make necessary changes in the manner of submission and authentication of such returns, forms and other statements. The modifications or changes so made shall be published in the website of the Commercial Taxes Department also and in such other manner as the Commissioner may deem fit.".