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GOVERNMENT OF KARNATAKA

No. FD 55 CSL 2021 Karnataka Government Secretariat,

Vidhana Soudha,

Bengaluru, dated: 02/06/2021.

NOTIFICATION (03/2021)

In exercise of the powers conferred by Section 148 of the Karnataka Goods and Services

Tax Act, 2017 (12 of 2017), the Government of Karnataka, on the recommendations of the

Council, and on being satisfied that it is necessary in the public interest so to do, hereby makes

the following amendments in the Government of Karnataka, Notification (06/2019) No. FD

48 CSL 2017, dated the 29^th March, 2019, published in the Karnataka Gazette, Extraordinary,

Part IVA, No.266, dated the 29^th March, 2019, namely:-

In the said notification, in the first paragraph,-

(a) for the words “in whose case the liability to”, the words “,who shall” shall be

substituted;

(b) for the words “shall arise on the date of issuance of completion certificate for the

project, where required, by the competent authority or on its first occupation,

whichever is earlier”, the words “in a tax period not later than the tax period in which

the date of issuance of the completion certificate for the project, where required, by

the competent authority, or the date of its first occupation, whichever is earlier, falls”

shall be substituted.

2. This notification shall come into force with effect from the 2^nd day of June, 2021.

By Order and in the name of the

Governor of Karnataka,

(K. SAVITHRAMMA)

Under Secretary to Government,

Finance Department (C.T.-1).

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Part – IVA

, 02

, 2021 (

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BENGALURU, WEDNESDAY,02, JUNE, 2021 (JYAISTHA , 12, SHAKAVARSHA, 1943)

. 548

No. 548

R.N.I. No. KARBIL/2001/47147 POSTAL REGN. No. RNP/KA/BGS/2202/2017-19

Licensed to post without prepayment WPP No. 297

SUNIL GARDE

Digitally signed by SUNIL GARDE

Date: 2021.06.03 14:23:23 +05'30'