(1)

Ļ¯ೇಷ ªಾಜÍ ಪĦΐೆ

GOVERNMENT OF KARNATAKA

No. FD 16 CSL 2021 Karnataka Government Secretariat,

Vidhana Soudha,

Bengaluru, dated: 04/06/2021

NOTIFICATION (10/2021)

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,

Notification (02/2018) No. FD 47 CSL 2017, dated the 23rd January, 2018, published in the

Karnataka Gazette, Extraordinary, Part IVA, No.177, dated the 23^rd January, 2018, namely:-

In the said notification, after the fourth proviso, the following proviso shall be inserted,

namely:—

“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, 2021 onward, as the case

may 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 details of outward supplies in FORM

GSTR-1 by the due date, namely:—

¨sÁUÀ – 4J

Part – IVA

, 04

, 2021 (

, 14,

, ೧೯೪3)

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

. 554

No. 554

2

Table

S. No.

(1)

Class of registered persons

(2)

Amount

(3)

1.

Registered persons who have nil outward supplies

in the tax period

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.

Registered persons 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)

ಮುದÎಕರು ²ಾಗೂ ಪΐಾಶಕರು:- ಸಂಕಲ£ಾĩಾĸಗಳ…, ಕ£ಾಟಕ ªಾಜÍಪತÎ, ಸಾĸ ೇಂ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 14:12:04 +05'30'