In exercise of the powers conferred by 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), the Government of Karnataka, on the recommendations of the Council, hereby waives the amount of late fee payable under Section 47 of the said Act which is in excess of two hundred and fifty rupees, for the registered persons who fail to furnish the return in FORM GSTR-10 by the due date but furnishes the said return between the period from 22nd day of September, 2020 to 31st day of December, 2020.".
By Order and in the name of the Governor of Karnataka,
(K.SAVITHRAMMA)
Under-Secretary to Government,
Finance Department (C.T.-1).
CORRIGENDUM No.FD 03 CSL 2020, dated: 13/10/2020.
(2) In the Notification (35/2020) No. FD 03 CSL 2020, dated:26.09.2020 published in Karnataka Gazette, Part IVA, Extraordinary, No.419 dated:26.09.2020, the figures and letter "22th" shall be read as "22nd".
Finance Department (C.T.-1)