(1)

Ļ¯ೇಷ ªಾಜÍ ಪĦΐೆ

GOVERNMENT OF KARNATAKA

No. FD 16 CSL 2021 Karnataka Government Secretariat,

Vidhana Soudha,

Bengaluru, dated: 04/06/2021.

NOTIFICATION (11/2021)

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 (24/2017) No. FD 47 CSL 2017, dated the 29^th December, 2017, published in

the Karnataka Gazette, Extraordinary, Part IVA, No.1312, dated the 29^th December,

2017,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 financial year 2021-22 onwards, by the registered persons who fail to furnish the

return in FORM GSTR-4 by the due date, shall stand waived -

(i)

which is in excess of two hundred and fifty rupees where the total amount of

state tax payable in the said return is nil;

(ii)

which is in excess of one thousand rupees for the registered persons other than

those covered under clause(i).”.

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

¨sÁUÀ – 4J

Part – IVA

, 04

, 2021 (

, 14,

, ೧೯೪3)

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

. 555

No. 555

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 14:13:56 +05'30'