Seeks to provide waiver of interest for specified electronic commerce operators for specified tax periods. - (05/2022) FD 07 CSL 2022 - Karnataka SGST
Extract
..... GOVERNMENT OF KARNATAKA No. FD 07 CSL 2022 Karnataka Government Secretariat Vidhana Soudha, Bengaluru, dated:17.06.2022 NOTIFICATION (05/2022) In exercise of the powers conferred by sub-section (1) of section 50 read with section 148 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 notifies the rate of interest per annum to be ‘Nil’, for the class of registered persons mentioned in .....
..... said Act in the electronic cash ledger till the date of filing of statement under sub-section (4) of section 52. 2. Electronic commerce operators having the following Goods and Services Tax Identification Numbers who could not file the statement under sub-section (4) of section 52 of the said Act for the months mentioned in column (3), by the due-date, due to technical glitch on the portal but had deposited the tax collected under sub-section (1) of section 52 for the said months in the electro .....