(1)
Ļ¯ೇಷ ªಾಜÍ ಪĦÎೆ
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:—
¨sÁUÀ – 4J
Part – IVA
, 04
, 2021 (
, 14,
, ೧೯೪3)
BENGALURU, FRIDAY,04, JUNE, 2021 (JYAISTHA , 14, SHAKAVARSHA, 1943)
. 552
No. 552
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
3
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)
ಮುದÎಕರು ²ಾಗೂ ಪÎಾಶಕರು:- ಸಂಕಲ£ಾĩಾĸಗಳ…, ಕ£ಾಟಕ ªಾಜÍಪತÎ, ಸಾĸ ೇಂದÎ ಮುದΞಾಲಯ, ¦ೆಂಗಳˆರು
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: 2021.06.07 14:08:34 +05'30'