Seeks to limit the maximum late fee payable for delayed filing of return in FORM GSTR-3B from October, 2017 onwards

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..... rnataka SGST
FINANCE SECRETARIAT NOTIFICATION (20/2017) NO. FD 47 CSL 2017, BENGALURU, DATED: 15.11.2017 In exercise of the powers conferred by section 128 of the Karnataka Goods and Services Ta .....

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..... an amount of twenty five rupees for every day during which such failure continues: Provided that where the total amount of State tax payable in the said return is nil, the amount of late fee payable .....

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