ವಿಶೇಷ ರಾಜ್ಯ ಪತ್ರಿಕೆ
ಬгхಳüџ, хџವỳџ, ೦೬, Λ, ೨೦೨೧ (ವಶỳф, ೧೬, ಶಕವರ್ಷ, ೧೯೪3)
BENGALURU, THURSDAY, 06, MAY, 2021 (VAISHAKHA, 16, SHAKAVARSHA, 1943)
ಭಾಗ – 4ಎ
Part – IVA
ನಂ. 517 No. 517
GOVERNMENT OF KARNATAKA
No.FD16 CSL 2021 Karnataka Government Secretariat,
Vidhana Soudha, Bengaluru,Dated: 06/05/2021.
NOTIFICATION (05/2021)
In exercise of the powers conferred by Section 128 of the Karnataka Goods and Services Tax Act, 2017 (Karnataka Act 27 of 2017), the Government of Karnataka, on the recommendations of the Council, hereby makes the following further amendments in Notification (29/2018) No. FD 47 CSL 2017, dated the 31st December, 2018, published in the Karnataka Gazette, Extraordinary, Part-IVA, No.1553, dated the 31st December, 2018,namely:–
In the said notification, after the seventh proviso, the following proviso shall be inserted, namely: –
"Provided also that the amount of late fee payable under section 47 shall stand waived for the period as specified in column (4) of the Table given below, for the tax period as specified in the corresponding entry in column (3) of the said Table, for the class of registered persons mentioned in the corresponding entry in column (2) of the said Table, who fail to furnish the returns in FORM GSTR-3B by the due date, namely:-
R.N.I. No. KARBIL/2001/47147 POSTAL REGN. No. RNP/KA/BGS/2202/2017-19 Licensed to post without prepayment WPP No. 297 ೨ Table| S. No. (1) | Class of registered persons (2) | Tax period (3) | Period for which late fee waived (4) |
| 1. | Taxpayers having an aggregate turnover of more than rupees 5 crores in the preceding financial year | March, 2021 and April, 2021 | Fifteen days from the due date of furnishing return |
| 2. | Taxpayers having an aggregate turnover of up to rupees 5 crores in the preceding financial year who are liable to furnish the return as specified under sub-section (1) of section 39 | March, 2021 and April, 2021 | Thirty days from the due date of furnishing return |
| 3. | Taxpayers having an aggregate turnover of up to 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 | January-March, 2021 | Thirty days from the due date of furnishing return.". |
2. This notification shall be deemed to have come into force with effect from the 20th 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)