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GOVERNMENT OF KARNATAKA

No. FD 16 CSL 2021 Karnataka Government Secretariat,

Vidhana Soudha,

Bengaluru, dated: 04/06/202

NOTIFICATION (09/2021)

In exercise of the powers conferred by section 128 of the Karnataka Goods and

Services Tax Act, 2017 (Karnataka Act 27 of 2017) (hereafter in this notification referred to

as the said Act), the Government of Karnataka, on the recommendations of the Council, hereby

makes the following further amendments in the Government of Karnataka, 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 31st December, 2018, namely:-

In the said notification,-

(i)in the eighth proviso, with effect from the 20^th day of May, 2021, for the Table, the

following Table shall be substituted, namely:—

“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, April,

2021 and May,

2021

Fifteen days from

the due date of

furnishing return

¨sÁUÀ – 4J

Part – IVA

, 04

, 2021 (

, 14,

, ೧೯೪3)

BENGALURU, FRIDAY,04, JUNE, 2021 (JYAISTHA , 14, SHAKAVARSHA, 1943)

. 553

No. 553

2

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

Sixty days from

the due date of

furnishing return

April, 2021

Forty-five days

from the due date

of furnishing

return

May, 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

Sixty days from

the due date of

furnishing return.”;

(ii) after the eighth proviso, the following provisos shall be inserted, namely:—

“Provided also that for the registered persons who failed to furnish the return in FORM

GSTR-3B for the months/quarter of July, 2017 to April, 2021, by the due date but furnish the

said return between the period from the 1^stday of June, 2021 to the 31^stday of August, 2021,

the total amount of late fee under section 47 of the said Act, shall stand waived which is in

excess of five hundred rupees:

Provided also that where the total amount of state tax payable in the said return is nil,

the total amount of late fee under section 47 of the said Act shall stand waived which is in

excess of two hundred and fifty rupees for the registered persons who failed to furnish the

return in FORM GSTR-3B for the months / quarter of July, 2017 to April, 2021, by the due

date but furnish the said return between the period from the 1^stday of June, 2021 to the 31^stday

of August, 2021:

Provided also that the total amount of late fee payable under section 47 of the said Act

for the tax period June, 2021 onwards or quarter ending June, 2021onwards, as the case may

3

be, shall stand waived which is in excess of an amount as specified in column (3) of the Table

given below, 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:—

Table

S. No.

(1)

Class of registered persons

(2)

Amount

(3)

1.

Registered persons whose total amount of state tax

payable in the said return is nil

Two hundred and

fifty rupees

2.

Registered persons having an aggregate turnover

of up to rupees 1.5 crores in the preceding

financial year, other than those covered under S.

No. 1

One

thousand

rupees

3.

Taxpayers having an aggregate turnover of more

than rupees 1.5 crores and up to rupees 5 crores in

the preceding financial year, other than those

covered under S. No. 1

Two thousand and

five

hundred

rupees”.

By Order and in the name of the

Governor of Karnataka,

(K. SAVITHRAMMA)

Under Secretary to Government,

Finance Department ( C.T-1)

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Digitally signed by SUNIL GARDE

Date: 2021.06.07 14:10:24 +05'30'