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    <title>Corrigendum to Notification No.FD 47 CSL 2017 (23/2017) dated 29-12-2017</title>
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    <description>Corrigendum amends two Karnataka SGST notifications of 29 December 2017: in Notification (23/2017) the word &quot;shall&quot; is to be read as &quot;may&quot;, converting mandatory language to permissive; in Notification (24/2017) the late fee phrase is reworded to read &quot;the amount of late fee payable under section 47 of the said Act, by any registered person for failure to furnish the said return&quot;, clarifying the scope of the late fee under section 47.</description>
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