(1)

Ļಶೇಷ ರಾಜಯ್ ಪತಿರ್ಕೆ

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 31^st December, 2018, published in the Karnataka Gazette, Extraordinary,

Part-IVA, No.1553, dated the 31^st 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:-

¨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. 517

No. 517

2

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 20^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 13:22:16

+05'30'