Seeks to provide waiver of late fee for late filing of NIL FORM GSTR-7.

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..... of the Karnataka Goods and Services Tax Act, 2017 (Karnataka Act 27 of 2017) (hereafter in this notification referred to as the said Act), and in supersession of the Government of Karnataka notification (12/2021) No. FD 16 CSL 2021, dated the 4 June, 2021, published in the Karnataka Gazette, Extraordinary, Part IVA, No.556, dated the 4th June, 2021, except as respects things done or omitted to be .....

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..... the total amount of late fee payable under section 47 of the said Act by the registered person, who fails to furnish the return in FORM GSTR-7 for a month by the due date, where the total amount of state tax deducted at source in the said month is nil, shall stand waived. 2. This notification shall be deemed to have come into force with effect from the 1st day of November, 2024. By Order and in th .....

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