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

GST – States – 20/2017 – Dated:- 15-11-2017 – 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 Tax Act, 2017 (Karnataka Act 27 of 2017) (hereafter in this notification referred to as the said Act), the Government of Karnataka, on the recommendations of the Council, hereby waives the amount of late fee payable by any registered person for failure to furnish the return

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