Seeks to provide one time amnesty by lowering/waiving of late fees for non furnishing of FORM GSTR-3B from July, 2017 to January, 2020 and also seeks to provide relief by conditional waiver of late fee for delay in furnishing returns in FORM GSTR-3B for tax periods of February, 2020 to July, 2020.

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..... ations - Karnataka SGST - GOVERNMENT OF KARNATAKA No.FD 03 CSL 2020 Karnataka Government Secretariat, Vidhana Soudha, Bengaluru, dated: 30/06/2020. NOTIFICATION (23/2020) 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), read .....

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..... ng financial year February, 2020, March, 2020 and April, 2020 If return in FORM GSTR-3B is furnished on or before the 24th day of June, 2020 2. Taxpayers having an aggregate turnover of up to rupees 5 crores in the preceding financial year. February, 2020 If return in FORM GSTR-3B is furni .....

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..... mely: Provided also that the total amount of late fee payable for a tax period, under Section 47 of the said Act shall stand waived which is in excess of an amount of two hundred and fifty rupees for the registered person who failed to furnish the return in FORM GSTR-3B for the months of July, 2017 to January, 2020, by the due date but furnishes the said return between the period from 01 st .....

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