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GOVERNMENT OF KARNATAKA

No. FD 04 CSL 2025 Karnataka Government Secretariat,

Vidhana Soudha,

Bengaluru, dated:11.02.2025

NOTIFICATION (01/2025)

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 in respect of the return to be

furnished under section 44 of the said Act, for the financial years 2017-18 or 2018-19 or 2019-

20 or 2020-21 or 2021-22 or 2022-23, which is in excess of the late fee payable under section

47 of the said Act upto the date of furnishing of FORM GSTR-9 for the said financial year,

for the class of registered persons, who were required to furnish reconciliation statement in

FORM GSTR-9C along with the annual return in FORM GSTR-9 for the said financial year

but failed to furnish the same along with the said return in FORM GSTR-9, and furnish the

said statement in FORM GSTR-9C, subsequently on or before the 31^st March, 2025:

Provided that no refund of late fee already paid in respect of delayed furnishing of

FORM GSTR-9C for the said financial years shall be available.

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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Part – IVA

12

2025

23

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BENGALURU, WEDNESDAY, 12, FEBRUARY, 2025 MAGHA, 23, SHAKAVARSHA, 1946)

. 90

No. 90

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: 2025.02.15 17:33:13 +05'30'