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GOVERNMENT OF KARNATAKA

No. FD 20 CSL 2023 Karnataka Government Secretariat,

Vidhana Soudha,

Bengaluru, dated:11.09.2023

NOTIFICATION (19/2023)

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

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

Government of Karnataka, on the recommendations of the Council, hereby notifies the electronic

commerce operator who is required to collect tax at source under section 52 as the class of

persons who shall follow the following special procedure in respect of supply of goods made

through it by the persons exempted from obtaining registration (hereinafter referred to as the

said person) in accordance with the notification issued under sub-section (2) of section 23 vide

notification (17/2023) No. FD 20 CSL 2023, dated the 11^th August, 2023, published in the

Karnataka Gazette, Extraordinary, Part IVA, No.390, dated the 11^th August, 2023, namely:-

(i)

the electronic commerce operator shall allow the supply of goods through it by the

said person only if enrolment number has been allotted on the common portal to the

said person;

(ii)

the electronic commerce operator shall not allow any inter-State supply of goods

through it by the said person;

(iii)

the electronic commerce operator shall not collect tax at source under sub-section (1)

of section 52 in respect of supply of goods made through it by the said person; and

(iv)

the electronic commerce operator shall furnish the details of supplies of goods made

through it by the said person in the statement in FORM GSTR-8 electronically on the

common portal.

¨sÁUÀ – 4 J

Part – IV A

11

2023(

ಪ, 20

1945)

BENGALURU, MONDAY, 11, SEPTEMBER, 2023(BHADRAPADA, 20, SHAKAVARSHA, 1945)

. 422

No. 422

2

2. Where multiple electronic commerce operators are involved in a single supply of goods

through electronic commerce operator platform, “the electronic commerce operator” shall mean

the electronic commerce operator who finally releases the payment to the said person for the

said supply made by the said person through him.

3. 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

THAMMAIAH

Digitally signed by THAMMAIAH

DN: c=IN, st=Karnataka,

2.5.4.20=be54f34f4e31eae50203ca7fab5ceb3794f20a8460a2582ef28294d43b8f8b16,

postalCode=560059, street=BANGALORE, pseudonym=ca58c76cf7e2445d7a4f3f51407e025e,

serialNumber=4d9b284dcc53d39f1425f50485de07dd86efa302a3fce3729eddea0c1b5098e0,

ou=GOVERNMENT OF KARNATAKA, o=GOVERNMENT OF KARNATAKA, cn=THAMMAIAH

Date: 2023.09.12 17:02:13 +05'30'