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GOVERNMENT OF KARNATAKA

No. FD 20 CSL 2023 Karnataka Government Secretariat,

Vidhana Soudha,

Bengaluru, dated:30.09.2023

NOTIFICATION (23/2023)

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 amendment in the Government

of Karnataka Notification (22/2017) No. FD 47 CSL 2017, dated the 15^th November, 2017,

published in the Karnataka Gazette, Extraordinary, Part IVA, No.1046, dated the 15^th

November, 2017, namely :–

In the said notification, with effect from the 1^st October, 2023, after the words and

figures “composition levy under section 10 of the said Act”, the words and figures “, other

than the registered person making supply of specified actionable claims as defined in clause

(102A) of section 2 of the said Act,” shall be inserted.

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(

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

. 470

No. 470

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 20:57:02 +05'30'