Waives the late fee payable for failure to furnish the return in FORM GSTR-4.

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..... ECRETARIAT NOTIFICATION (24/2017) No. FD 47 CSI, 2017, Bengaluru, dated: 29.12.2017 In exercise of the powers conferred by section 128 of the Karnataka Goods and Services Tax Act, 2017 ( .....

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..... g which such failure continues: Provided that where the total amount payable in lieu of State tax in the said return is nil, the amount of late fee payable by such registered person for failure to .....

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