Seeks to provide one time amnesty by lowering/waiving of late fees for non furnishing of FORM GSTR-3B from July, 2017 to January, 2020 and also seeks to provide relief by conditional waiver of late fee for delay in furnishing returns in FORM GSTR-3B for tax periods of February, 2020 to July, 2020.

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....ataka SGST<br>GOVERNMENT OF KARNATAKA No.FD 03 CSL 2020 Karnataka Government Secretariat, Vidhana Soudha, Bengaluru, dated: 30/06/2020. NOTIFICATION (23/2020) 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), read with Section 148 of the said Act, the....

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.... turnover of up to rupees 5 crores in the preceding financial year. February, 2020 If return in FORM GSTR-3B is furnished on or before the 30th day of June, 2020 March, 2020 If return in FORM GSTR-3B is furnished on or before the 3rd day of July, 2020 April, 2020 If return in FORM GSTR-3B is furnished on or before the 6th day of July, 2020 May, 2020 If return in FORM GSTR-3B is furnished o....