(1)

Ļ¯ೇಷ ªಾಜÍ ಪĦΐೆ

GOVERNMENT OF KARNATAKA

No. FD 07 CSL 2024 Karnataka Government Secretariat,

Vidhana Soudha,

Bengaluru, dated:16.11.2024

NOTIFICATION (10/2024)

In exercise of the powers conferred by sub-section (1) of section 128A of the

Karnataka Goods and Services Tax Act, 2017 (Karnataka Act 27 of 2017) (the said Act), the

Government of Karnataka, on the recommendations of the Goods and Services Tax Council,

hereby notifies the respective date specified in Column (3) of the Table below, as the date

upto which payment for the tax payable as per the notice, or statement, or the order referred

to in clause (a) or clause (b) or clause (c) of the said section, as the case may be, can be made

by the class of registered person specified in the corresponding entry in column (2) of the

said Table, namely:–

Table

Sl. No.

Class of registered person

Date upto which payment for the tax

payable as per the notice or statement or

the order referred to in clause (a) or clause

(b) or clause (c) of section 128A of the said

Act, as the case may be, can be made for

waiver of interest, or penalty, or both,

under the said section.

(1)

(2)

(3)

1

Registered persons to whom a notice or

statement or order, referred to in clause

(a) or clause (b) or clause (c) of section

128A of the said Act, has been issued.

31.03.2025

¨sÁUÀ – 4ಎ

Part – IVA

, 19

, 2024 (

, 28,

, ೧೯೪6)

BENGALURU, TUESDAY, 19, NOVEMBER, 2024 (KARTHIKA , 28, SHAKAVARSHA, 1946)

. 558

No. 558

2

2

Registered persons to whom a notice

has been issued under sub-section (1)

of section 74, in respect of the period

referred to in sub-section (1) of section

128A of the said Act, and an order is

passed or required to be passed by the

proper officer in pursuance of the

direction of the Appellate Authority, or

Appellate Tribunal, or a court, in

accordance with the provisions of sub-

section

(2)

of

section

75,

for

determination of the tax payable by

such person, deeming as if the notice

were issued under sub-section (1) of

section 73 of the said Act.

Date ending on completion of six months

from the date of issuance of the order by

the proper officer redetermining tax under

section 73 of the said Act.

2. This notification shall be deemed to have come into force with effect from the 1^st day of

November, 2024.

By Order and in the name of the

Governor of Karnataka,

(H.R. LALITHA)

Under Secretary to Government,

Finance Department (Exp 2 & 10)

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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

THAMMAIAH

Digitally signed by THAMMAIAH

DN: c=IN, st=Karnataka, 2.5.4.20=be54f34f4e31eae50203ca7fab5ceb3794f20a8460a2582ef28294d43b8f8b16, postalCode=560059, street=BANGALORE,

pseudonym=ca58c76cf7e2445d7a4f3f51407e025e, serialNumber=4d9b284dcc53d39f1425f50485de07dd86efa302a3fce3729eddea0c1b5098e0,

ou=GOVERNMENT OF KARNATAKA, o=GOVERNMENT OF KARNATAKA, cn=THAMMAIAH

Date: 2024.11.20 16:00:24 +05'30'