Waives the late fee payable for failure to furnish the return in FORM GSTR-4.

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....TIFICATION (24/2017) No. FD 47 CSI, 2017, Bengaluru, dated: 29.12.2017 In exercise of the powers conferred by section 128 of the Karnataka Goods and Services Tax Act, 2017 (Karnataka Act 27 of 2017)....

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....ues: Provided that where the total amount payable in lieu of State tax in the said return is nil, the amount of late fee payable by such registered person for failure to furnish the said return by th....