(1)
Ļ¯ೇಷ ªಾಜÍ ಪĦÎೆ
GOVERNMENT OF KARNATAKA
No. FD 47 CSL 2022
Karnataka Government Secretariat
Vidhana Soudha
Bengaluru, Dated:13.01.2023
NOTIFICATION (4-A/2023)
In exercise of the powers conferred by section 164 of the Karnataka Goods and Services Tax
Act, 2017 (Karnataka Act 27 of 2017), on the recommendations of the GST Council, the Government
of Karnataka hereby makes the following rules further to amend the Karnataka Goods and Services
Tax Rules, 2017, namely: —
1. Short title and commencement.- (1) These rules may be called the Karnataka
Goods and Services Tax (Amendment) Rules, 2023.
(2) They shall be deemed to have come into force with effect from 1st day of December, 2022.
2. Omission of rules 122, 124 and 125.- In the Karnataka Goods and Services Tax Rules,
2017, (hereinafter referred to as the said rules) rules 122, 124 and 125 shall be omitted.
3. Amendment of rule 127.- In rule 127 of the said rules, for the words “Duties of the
Authority.- It shall be the duty of the Authority,-”, the words “Functions of the Authority.- The
Authority shall discharge the following functions, namely:-” shall be substituted.
4. Omission of rules 134 and 137.- Rules 134 and 137 of the said rules shall be omitted.
5. Amendment of Chapter XV.- In Chapter XV of the said rules, under the Explanation, for
item (a) and entries relating thereto, the following shall be substituted, namely:-
“(a) “Authority” means the Authority notified under sub-section (2) of section 171 of the
Act ;”.
By Order and in the name of the
Governor of Karnataka,
(KAVITHA L)
Under Secretary to Government,
Finance Department (C.T-1)
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Part – IV A
, 13
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BENGALURU, FRIDAY, 13, JANUARY, 2023(PUSHYA, 23, SHAKAVARSHA, 1944)
. 23
No. 23
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: 2023.01.13 17:11:08 +05'30'