Seeks to provide relief by conditional waiver of late fee for delay in furnishing outward statement in FORM GSTR-1 for tax periods of February, 2020 to April, 2020. - (15/2020)-FD 03 CSL 2020 - Karnataka SGST

GOVERNMENT OF KARNATAKA No. FD 03 CSL 2020 Karnataka Government Secretariat, Vidhana Soudha, Bengaluru, dated: 07.04.2020 NOTIFICATION (15/2020) In exercise of the powers conferred by section 128 of the Karnataka Goods and Services Tax Act, 2017 (Karnataka Act 27 of 2017), the Government, on the recommendations of the Council, hereby makes the following further amendment in the Government of Karnataka Notification (02/2018) No. FD 47 CSL 2018, dated the 23rd January, 2018, published in the Karnataka Gazette, Extraordinary, Part-IVA, No. 177, dated the 23rd January, 2018, namely:- In the said notification, after the third proviso, the following proviso shall be inserted, namely :- Provided also that the amount of late fee payable under section 47 of the said Act shall stand waived for the months of March, 2020, April, 2020 and May, 2020, and for the quarter ending 31 st March, 2020, for the registered persons who fail to furnish the details of outward supplies for the said periods in FORM GSTR-1 by the due date, but furnishes the said details in FORM GSTR-1 , on or before the 30th day of June, 2020. . By Order and in the name of the Governor of Karnataka, (K.SAVITHRAMMA) Under-Secretary to Government, Finance Department (C. T .-1)