(1)

Ļಶೇಷ ರಾಜಯ್ ಪತಿರ್ಕೆ

GOVERNMENT OF KARNATAKA

No.FD16 CSL 2021 Karnataka Government Secretariat,

Vidhana Soudha,

Bengaluru, Dated: 06/05/2021.

NOTIFICATION (04/2021)

In exercise of the powers conferred by sub-section (1) of Section 50 of the Karnataka Goods

and Services Tax Act, 2017 (Karnataka Act 27 of 2017) read with Section 148 of the said Act, the

Government of Karnataka, on the recommendations of the Council, hereby makes the following

further amendments in principal notification of the Government of Karnataka in Notification

(13/2017) No. FD 47 CSL 2017, dated the 29^th June, 2017, published in the Karnataka Gazette,

Extraordinary, Part-IVA, No. 610, dated the 29^th June, 2017,namely:–

(i)

In the said notification, in the first paragraph, in the first proviso, in the Table, after Sl. No.

2, the following shall be inserted, namely: –

(1)

(2)

(3)

(4)

“3.

Taxpayers having an aggregate turnover of

more than rupees 5 crores in the preceding

financial year

9 percent for the

first

15

days

from

the

due

date and 18 per

cent thereafter

March, 2021,

April, 2021

¨sÁUÀ – 4J

Part – IVA 

Ě’гхಳüџ—, х—џ—Ģỳџ, 06, Λ†, 2021 (Ģ’‡ģỳф, 16, ಶಕವಷ೵, ೧೯೪3)

BENGALURU, THURSDAY, 06, MAY, 2021 (VAISHAKHA, 16, SHAKAVARSHA, 1943)

ನಂ. 516

No. 516

2

4.

Taxpayers having an aggregate turnover of

upto rupees 5 crores in the preceding financial

year who are liable to furnish the return as

specified under sub-section (1) of section 39

Nil for the first

15 days from the

due

date,

9

percent for the

next 15 days,

and 18 percent

thereafter

March, 2021,

April, 2021

5.

Taxpayers having an aggregate turnover of

upto rupees 5 crores in the preceding financial

year who are liable to furnish the return as

specified under proviso to sub-section (1) of

section 39

Nil for the first

15 days from the

due

date,

9

percent for the

next 15 days,

and 18 percent

thereafter

March, 2021,

April, 2021

6.

Taxpayers who are liable to furnish the return

as specified under sub-section (2) of section 39

Nil for the first

15 days from the

due

date,

9

percent for the

next 15 days,

and 18 percent

thereafter

Quarter

ending

March,

2021.”.

2. This notification shall be deemed to have come into force with effect from the 18^th day of

April, 2021.

By Order and in the name of the

Governor of Karnataka,

 

(K. SAVITHRAMMA)

Under Secretary to Government,

Finance Department ( C.T-1)

ಮುದರ್ಕರು ಹಾಗೂ ಪರ್ಕಾಶಕರು:- ಸಂಕಲನಾಧಿಕಾರಿಗಳು, ಕನಾರ್ಟಕ ರಾಜಯ್ಪತರ್, ಸಕಾರ್ರಿ ಕೇಂದರ್ ಮುದರ್ಣಾಲಯ, ಬೆಂಗಳೂರು.

R.N.I. No. KARBIL/2001/47147 POSTAL REGN. No. RNP/KA/BGS/2202/2017-19

Licensed to post without prepayment WPP No. 297

SUNIL GARDE

Digitally signed by SUNIL GARDE

Date: 2021.05.10 13:20:39 +05'30'