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GOVERNMENT OF KARNATAKA

No. FD 20 CSL 2023 Karnataka Government Secretariat,

Vidhana Soudha,

Bengaluru, dated:11.09.2023

NOTIFICATION (18/2023)

In exercise of the powers conferred by section 148 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 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 paying tax under section 10 of the said Act (hereinafter referred to as

the said person), namely: —

(i)

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

through it by the said person;

(ii)

the electronic commerce operator shall collect tax at source under sub-section (1) of

section 52 of the said Act in respect of supply of goods made through it by the said

person and pay to the Government as per provisions of sub- section (3) of section 52

of the said Act; and

(iii)

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.

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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Part – IV A

11

2023(

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

. 423

No. 423

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=4d9b284dcc53d39f1425f50485de07dd86efa302a3fce3729eddea0c1b509

8e0, ou=GOVERNMENT OF KARNATAKA, o=GOVERNMENT OF KARNATAKA,

cn=THAMMAIAH

Date: 2023.09.12 17:02:56 +05'30'