Seeks to notify special procedure for making payment of 35% as tax liability in first two month. - (45/2020)-FD 03 CSL 2020 - Karnataka SGST

..... GOVERNMENT OF KARNATAKA No. FD 03 CSL 2020 Karnataka Government Secretariat, Vidhana Soudha, Bengaluru, dated: 19/11/2020. NOTIFICATION (45/2020) In exercise of the powers conferred by Section 148 read with sub-section (7) of Section 39 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 notifies the registered persons, notified under proviso to sub-sect .....

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Seeks to notify special procedure for making payment of 35% as tax liability in first two month. - (45/2020)-FD 03 CSL 2020 - Karnataka SGST

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..... said month or where there is nil tax liability ; (b) for the second month of the quarter, where the balance in the electronic cash ledger or electronic credit ledger is adequate for the cumulative tax liability for the first and the second month of the quarter or where there is nil tax liability: Provided further that registered person shall not be eligible for the said special procedure unless he has furnished the return for a complete tax period preceding such month. Explanation- For the purp .....

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Seeks to notify special procedure for making payment of 35% as tax liability in first two month. - (45/2020)-FD 03 CSL 2020 - Karnataka SGST

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