Notification wording amendment: obligation language changed from 'shall' to 'may' and late fee wording clarified. Corrigendum amends two Karnataka SGST notifications of 29 December 2017: in Notification (23/2017) the word 'shall' is to be read as 'may', converting mandatory language to permissive; in Notification (24/2017) the late fee phrase is reworded to read 'the amount of late fee payable under section 47 of the said Act, by any registered person for failure to furnish the said return', clarifying the scope of the late fee under section 47.
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Notification wording amendment: obligation language changed from 'shall' to 'may' and late fee wording clarified.
Corrigendum amends two Karnataka SGST notifications of 29 December 2017: in Notification (23/2017) the word "shall" is to be read as "may", converting mandatory language to permissive; in Notification (24/2017) the late fee phrase is reworded to read "the amount of late fee payable under section 47 of the said Act, by any registered person for failure to furnish the said return", clarifying the scope of the late fee under section 47.
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