GST – States – 16/2018 – Dated:- 4-9-2018 – FINANCE SECRETARIAT NOTIFICATION (16/2018) No. FD 47 CSL 2017, Bengaluru, dated: 04/09/2018 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 waives the late fee paid under section 47 of the said Act, by the following classes of taxpayers:- (i) the registered persons whose return in FORM GSTR-3B of t
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