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GOVERNMENT OF KARNATAKA

No. FD 20 CSL 2023 Karnataka Government Secretariat,

Vidhana Soudha,

Bengaluru, dated: 11.08.2023

NOTIFICATION (17/2023)

In exercise of the powers conferred by sub-section (2) of section 23 of the Karnataka

Goods and Services Tax Act, 2017 (Karnataka Act 27 of 2017), (hereafter referred to as the

said Act), the Government of Karnataka, on the recommendations of the Council, hereby

specifies the persons making supplies of goods through an electronic commerce operator

who is required to collect tax at source under section 52 of the said Act and having an

aggregate turnover in the preceding financial year and in the current financial year not

exceeding the amount of aggregate turnover above which a supplier is liable to be registered

in the State or Union territory in accordance with the provisions of sub-section (1) of section

22 of the said Act, as the category of persons exempted from obtaining registration under the

said Act, subject to the following conditions, namely: —

(i) such persons shall not make any inter-State supply of goods;

(ii) such persons shall not make supply of goods through electronic commerce operator in

more than one State or Union territory;

(iii) such persons shall be required to have a Permanent Account Number issued under the

Income Tax Act, 1961 (43 of 1961);

(iv) such persons shall, before making any supply of goods through electronic commerce

operator, declare on the common portal their Permanent Account Number issued under the

Income Tax Act, 1961 (43 of 1961), address of their place of business and the State or Union

territory in which such persons seek to make such supply, which shall be subjected to

validation on the common portal;

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Part – IVA

11

2023(

, 20

1945)

BENGALURU, FRIDAY, 11, AUGUST, 2023(SHRAVANA, 20, SHAKAVARSHA, 1945)

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No. 390

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(v) such persons have been granted an enrolment number on the common portal on

successful validation of the Permanent Account Number declared as per clause (iv);

(vi) such persons shall not be granted more than one enrolment number in a State or Union

territory;

(vii) no supply of goods shall be made by such persons through electronic commerce

operator unless such persons have been granted an enrolment number on the common portal;

and

(viii) where such persons are subsequently granted registration under section 25 of the said

Act, the enrolment number shall cease to be valid from the effective date of registration.

2. This notification shall come into force with effect from the 1^st day of October, 2023.

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

Licensed to post without prepayment WPP No. 297

S VISWANATH

Digitally signed by S

VISWANATH

Date: 2023.08.14 17:29:33

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