Amnesty to GSTR-10 non-filers. - (05/2023) FD 20 CSL 2023 - Karnataka SGST

GOVERNMENT OF KARNATAKA No. FD 20 CSL 2023 Karnataka Government Secretariat, Vidhana Soudha, Bengaluru, dated: 06.04.2023 NOTIFICATION (05/2023) 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, which is in excess of five hundred rupees for the registered persons who fail to furnish the final return in FORM GSTR-10 by the due date but furnish the said return between the period from the 1st day of April, 2023 to the 30th day of June, 2023. By Order and in the name of the Governor of Karnataka, (NITISH K.) Deputy Secretary to Government (B R), Finance Department.