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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 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 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 1^st day of April, 2023 to the 30^th 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.

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Part – IVA

, 06

2023(

, 16

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BENGALURU, THURSDAY, 06, APRIL, 2023(CHAITHRA, 16, SHAKAVARSHA, 1945)

. 155

No. 155

R.N.I. No. KARBIL/2001/47147 POSTAL REGN. No. RNP/KA/BGS/2202/2017-19

Licensed to post without prepayment WPP No. 297

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DN: c=IN, o=CENTRE FOR E-GOVERNANCE, ou=DEPARTMENT OF PRINTING AND STATIONERY,

2.5.4.20=2c0cbde0e29f8eb18122aebe74c522a5cd39857a2df95a44aa19942062762340, postalCode=560001, st=KARNATAKA,

serialNumber=235D81DF095D73ECC69DB0A14922B3114FB5342226405A2831B50BDBB3C320E2, cn=S VISWANATH

Date: 2023.04.10 14:52:53 +05'30'