(1)
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GOVERNMENT OF KARNATAKA
No. FD 07 CSL 2024 Karnataka Government Secretariat,
Vidhana Soudha,
Bengaluru, dated:16.11.2024
NOTIFICATION (12/2024)
In exercise of the powers conferred by the section 128 of the Karnataka Goods and
Services Tax Act, 2017 (Karnataka Act 27 of 2017) (hereafter in this notification referred to
as the said Act), and in supersession of the Government of Karnataka notification (12/2021)
No. FD 16 CSL 2021, dated the 4 June, 2021, published in the Karnataka Gazette,
Extraordinary, Part IVA, No.556, dated the 4th June, 2021, except as respects things done
or omitted to be done before such supersession, the State Government, on the
recommendations of the Council, hereby waives the amount of late fee payable under section
47 of the said Act by any registered person, required to deduct tax at source under the
provisions of section 51 of the said Act, for failure to furnish the return in FORM GSTR-7
for the month of June, 2021 onwards, by the due date, which is in excess of an amount of
twenty-five rupees for every day during which such failure continues:
Provided that the total amount of late fee payable under section 47 of the said Act by
such registered person for failure to furnish the return in FORM GSTR-7 for the month of
¨sÁUÀ – 4ಎ
Part – IVA
, 19
, 2024 (
, 28,
, ೧೯೪6)
BENGALURU, TUESDAY, 19, NOVEMBER, 2024 (KARTHIKA , 28, SHAKAVARSHA, 1946)
. 560
No. 560