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GOVERNMENT OF KARNATAKA

No. FD 20 CSL 2023 Karnataka Government Secretariat,

Vidhana Soudha,

Bengaluru, dated: 06.04.2023.

NOTIFICATION (03/2023)

In exercise of the powers conferred by section 148 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 notifies that

the registered persons who failed to furnish a valid return within a period of thirty days from

the service of the assessment order issued on or before the 28^th day of February, 2023 under

sub-section (1) of section 62 of the said Act, as the classes of registered persons, in respect of

whom said assessment order shall be deemed to have been withdrawn, if such registered

persons follow the special procedures as specified below, namely,-

(i) the registered persons shall furnish the said return on or before the

30^th day of June 2023;

(ii) the return shall be accompanied by payment of interest due under

sub-section (1) of section 50 of the said Act and the late fee payable

under section 47 of the said Act,

¨sÁUÀ – 4ಎ

Part – IVA

, 06

2023(

, 16

1945)

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

. 157

No. 157

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irrespective of whether or not an appeal had been filed against such assessment order under

section 107 of the said Act or whether or not the appeal, if any, filed against the said

assessment order has been decided.

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

Licensed to post without prepayment WPP No. 297

S VISWANATH

Digitally signed by S VISWANATH

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

2.5.4.20=2c0cbde0e29f8eb18122aebe74c522a5cd39857a2df95a44aa19942062762340,

postalCode=560001, st=KARNATAKA,

serialNumber=235D81DF095D73ECC69DB0A14922B3114FB5342226405A2831B50BDBB3C32

0E2, cn=S VISWANATH

Date: 2023.04.10 14:55:08 +05'30'