Seeks to provide relief by waiver of late fee for delay in furnishing outward statement in FORM GSTR-1 for tax periods for months from March, 2020 to June, 2020 for monthly filers and for quarters from January, 2020 to June, 2020 for quarterly filers - (24/2020)-FD 03 CSL 2020 - Karnataka SGST

GOVERNMENT OF KARNATAKA No.FD 03 CSL 2020 Karnataka Government Secretariat, Vidhana Soudha, Bengaluru, dated: 30/06/2020. NOTIFICATION (24/2020) 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 of Karnataka, on the recommendations of the Council, hereby makes the following further amendment in the Government of Karnataka Notification (02/2018) No. FD 47 CSL 2017, 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, for the fourth proviso, the following proviso shall be substituted, namely: Provided also that the amount of late fee payable under Section 47 of the said Act shall stand waived for the registered persons who fail to furnish the details of outward supplies for the months or quartermentioned in column (2) of the Table below in FORM GSTR-1 by the due date, but furnishes the said details on or before the dates mentioned in column (3) of the said Table:- Table Sl. No. (1) Month/ Quarter (2) Dates (3) 1. March, 2020 10th day of July, 2020 2. April, 2020 24th day of July, 2020 3. May, 2020 28th day of July, 2020 4. June, 2020 05th day of August, 2020 5. January to March, 2020 17th day of July, 2020 6 April to June, 2020 03rd day of August, 2020. . By Order and in the name of the Governor of Karnataka, (K.SAVITHRAMMA) Under-Secretary to Government, Finance Department (C.T.-1).