(cid:315)(cid:175)ೇಷ (cid:170)ಾಜ(cid:205) ಪ(cid:294)(cid:206)(cid:144)ೆ
, 06 2023( , 16 1945)
. 155 No. 155 BENGALURU, THURSDAY, 06, APRIL, 2023(CHAITHRA, 16, SHAKAVARSHA, 1945)
¨sÁUÀ – 4ಎ Part – IVA
GOVERNMENT OF KARNATAKA
No. FD 20 CSL 2023 Karnataka Government Secretariat,
Vidhana Soudha,
Bengaluru, dated:06.04.2023.
NOTIFICATION (01/2023) In exercise of the powers conferred by section 128 of the Karnataka Goods and Services Tax Act, 2017 (Karnataka Act 27 of 2017), (herein after 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 29th December, 2017, published in the Karnataka Gazette, Extraordinary, Part IVA, No.1312, dated the 29th December, 2017, namely :–
In the said notification, after the sixth proviso, the following proviso shall be inserted, namely: —
"Provided also that the amount of late fee payable under section 47 of the said Act shall stand waived which is in excess of two hundred and fifty rupees and shall stand fully waived where the total amount of State tax payable in the said return is nil, for the registered persons who fail to furnish the return in FORM GSTR-4 for the quarters from July, 2017 to March 2019 or for the Financial years from 2019-20 to 2021-22 by the due date but furnish the said return between the period from the 1st day of April, 2023 to the 30th day of June, 2023."..
By Order and in the name of the
Governor of Karnataka,
(NITISH K.) Deputy Secretary to Government (B & R), Finance Department.
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 (1) Licensed to post without prepayment WPP No. 297