(cid:315)(cid:175)ೇಷ (cid:170)ಾಜ(cid:205) ಪ(cid:294)(cid:206)(cid:144)ೆ
, 04 , 2021 ( , 14, , ೧೯೪3)
¨sÁUÀ – 4J Part – IVA
. 552 No. 552 BENGALURU, FRIDAY,04, JUNE, 2021 (JYAISTHA , 14, SHAKAVARSHA, 1943)
GOVERNMENT OF KARNATAKA
No. FD 16 CSL 2021 Karnataka Government Secretariat,
Vidhana Soudha, Bengaluru, dated: 04/06/2021
NOTIFICATION (08/2021)
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 the Government of Karnataka, Notification (13/2019) No. FD 47 CSL 2017, dated the 29th June, 2017, published in the Karnataka Gazette, Extraordinary, Part IVA, No.610, dated the 29th June, 2017, namely:-
In the said notification, in the first paragraph, in the first proviso,-
(i) for the words, letters and figure "required to furnish the returns in FORM GSTR-3B, but fail to furnish the said return along with payment of tax", the words "liable to pay tax but fail to do so" shall be substituted;
(ii) in the Table, in column 4, in the heading, for the words "Tax period", the words "Month/Quarter" shall be substituted;
(iii) in the Table, for serial number 4, 5, 6 and 7,the following shall be substituted, namely:—
(1)2
| (1) | (2) | (3) | (4) |
| "4. | Taxpayers having an aggregate turnover of more than rupees 5 crores in the preceding financial year | 9 per cent for the first 15 days from the due date and 18 per cent thereafter | March, 2021, April, 2021 and May, 2021 |
| 5. | 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 | Nil for the first 15 days from the due date, 9 per cent for the next 45 days, and 18 per cent thereafter | March, 2021 |
| Nil for the first 15 days from the due date, 9 per cent for the next 30 days, and 18 per cent thereafter | April, 2021 | ||
| Nil for the first 15 days from the due date, 9 per cent for the next 15 days, and 18 per cent thereafter | May, 2021 | ||
| 6. | 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 | Nil for the first 15 days from the due date, 9 per cent for the next 45 days, and 18 per cent thereafter | March, 2021 |
| Nil for the first 15 days from the due date, 9 | April, 2021 |
R.N.I. No. KARBIL/2001/47147 POSTAL REGN. No. RNP/KA/BGS/2202/2017-19
Licensed to post without prepayment WPP No. 2973
| under proviso to sub- section (1) of section 39 | per cent for the next 30 days, and 18 per cent thereafter | ||
| Nil for the first 15 days from the due date, 9 per cent for the next 15 days, and 18 per cent thereafter | May, 2021 | ||
| 7. | 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 per cent for the next 45 days, and 18 per cent thereafter | Quarter ending March, 2021". |
2. This notification shall be deemed to have come into force with effect fromthe18th day of May, 2021.
By Order and in the name of the Governor of Karnataka,
(K. SAVITHRAMMA) Under Secretary to Government, Finance Department ( C.T-1) ಮುದ(cid:206)ಕರು (cid:178)ಾಗೂ ಪ(cid:206)(cid:144)ಾಶಕರು:- ಸಂಕಲ(cid:163)ಾ(cid:297)(cid:144)ಾ(cid:312)ಗಳ(cid:133), ಕ(cid:163)ಾ(cid:143)ಟಕ (cid:170)ಾಜ(cid:205)ಪತ(cid:206), ಸ(cid:144)ಾ(cid:143)(cid:312) (cid:144)ೇಂದ(cid:206) ಮುದ(cid:206)(cid:158)ಾಲಯ, (cid:166)ೆಂಗಳ(cid:136)ರು