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GOVERNMENT OF KARNATAKA

No. FD 20 CSL 2023 Karnataka Government Secretariat,

Vidhana Soudha,

Bengaluru, dated: 30.09.2023

NOTIFICATION (20/2023)

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

Services Tax Act, 2017 (Karnataka Act 27 of 2017), the Government of Karnataka, on the

recommendations of the Council, hereby makes the following amendments in the Government

of Karnataka Notification (15/2023) No. FD 20 CSL 2023, dated the 11th August, 2023,

published in the Karnataka Gazette, Extraordinary, Part IVA, No.388, dated the 11th August,

2023, namely :–

In the said notification, after the words “hereby notifies the following special

procedure to be followed” the words and figures “with effect from 1st day of January 2024”

shall be inserted and shall be deemed to have been inserted with effect from the 11^th August

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

30

2023(

, 08

1945)

BENGALURU, SATURDAY, 30, SEPTEMBER, 2023( AASHWAYUJA , 08, SHAKAVARSHA, 1945)

. 467

No. 467

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: 2023.09.30 20:51:49 +05'30'