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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Karnataka Waives Late Fees for GSTR-4 Non-Filing u/s 128; Amnesty Period from April to June 2023.</h1> The Government of Karnataka, under section 128 of the Karnataka Goods and Services Tax Act, 2017, has amended a previous notification to provide amnesty for late fees associated with GSTR-4 non-filing. For registered persons who failed to furnish GSTR-4 returns for quarters from July 2017 to March 2019 or financial years 2019-20 to 2021-22, the late fee exceeding 250 rupees is waived. Additionally, if no state tax is payable, the late fee is fully waived, provided the returns are submitted between April 1, 2023, and June 30, 2023.
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