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GOVERNMENT OF KARNATAKA

No. FD 20 CSL 2023 Karnataka Government Secretariat,

Vidhana Soudha,

Bengaluru, dated: 06.04.2023.

NOTIFICATION (06/2023)

In exercise of the powers conferred by section 168A of the Karnataka Goods and

Services Tax Act, 2017 (Karnataka Act 27 of 2017) (hereinafter referred to as the said Act),

and in partial modification of the notifications of the Government of Karnataka, Notification

(17/2020) No. FD 03 CSL 2020, dated the 20^th April, 2020, published in the Karnataka

Gazette, Extraordinary, Part IVA, No.140, dated the 20^th April, 2020 and Notification

(07/2021) No. FD 16 CSL 2021, dated the 06^th May, 2021, published in the Karnataka

Gazette, Extraordinary, Part IVA, No.519, dated the 06^th May, 2021 and Notification

(08/2022) No. FD 07 CSL 2022, dated the 12^th July, 2022, published in the Karnataka Gazette,

Extraordinary, Part IVA, No.385, dated the 13^th July, 2022, the Government of Karnataka, on

the recommendations of the Council, hereby, extends the time limit specified under sub-

section (10) of section 73 for issuance of order under sub-section (9) of section 73

of the said Act, for recovery of tax not paid or short paid or of input tax credit

wrongly availed or utilised, relating to the period as specified below, namely:–

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Part – IVA

, 06

2023(

, 16

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BENGALURU, THURSDAY, 06, APRIL, 2023(CHAITHRA, 16, SHAKAVARSHA, 1945)

. 160

No. 160

2

(i) for the financial year 2017-18, up to the 31^st day of December, 2023;

(ii) for the financial year 2018-19, up to the 31^st day of March, 2024;

(iii) for the financial year 2019-20, up to the 30^th day of June, 2024.

By Order and in the name of the

Governor of Karnataka,

(NITISH K.)

Deputy Secretary to Government (B & R),

Finance Department.

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

Licensed to post without prepayment WPP No. 297

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Date: 2023.04.10 14:57:54 +05'30'