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GOVERNMENT OF KARNATAKA

No. FD 20 CSL 2023 Karnataka Government Secretariat,

Vidhana Soudha,

Bengaluru, dated: 06.04.2023

NOTIFICATION (05/2023)

In exercise of the powers conferred by section 128 of the Karnataka Goods and

Services Tax Act, 2017 (Karnataka Act 27 of 2017) (hereinafter referred to as the said Act),

the Government of Karnataka, on the recommendations of the Council, hereby waives the

amount of late fee referred to in section 47 of the said Act, which is in excess of five hundred

rupees for the registered persons who fail to furnish the final return in FORM GSTR-10 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.

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Part – IVA

, 06

2023(

, 16

1945)

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

. 159

No. 159

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=235D81DF095D73ECC69DB0A14922B3114FB5342226405A2831B50BDBB3C320E2,

cn=S VISWANATH

Date: 2023.04.10 14:56:50 +05'30'