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GOVERNMENT OF KARNATAKA

No. FD 20 CSL 2023 Karnataka Government Secretariat,

Vidhana Soudha,

Bengaluru, dated: 29/12/2023

NOTIFICATION (25/2023)

In exercise of the powers conferred by section 168A of the Karnataka Goods and Services

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

modification of the Government of Karnataka Notification (17/2020) No. FD 03 CSL 2020, dated the

20th April, 2020, published in the Karnataka Gazette, Extraordinary, Part IVA, No.140, dated the

20th April, 2020 and Government of Karnataka Notification (07/2021) No. FD 16 CSL 2021, dated

the 06th May, 2021, published in the Karnataka Gazette, Extraordinary, Part IVA, No.519, dated the

06th May, 2021 and Government of Karnataka Notification (08/2022) No. FD 07 CSL 2022, dated

the 12th July, 2022, published in the Karnataka Gazette, Extraordinary, Part IVA, No.385, dated the

13th July, 2022 and Government of Karnataka Notification (06/2023) No. FD 20 CSL 2023, dated

the 06th April, 2023, published in the Karnataka Gazette, Extraordinary, Part IVA, No.160, dated the

06th April, 2023, the Government, on the recommendations of the Council, hereby, extends the time

limit specified under sub- section (10) of section 73 for issuance of order under sub-section (9) of

section 73 of the said Act, for recovery of tax not paid or short paid or of input tax credit wrongly

availed or utilized, relating to the period as specified below, namely:–

(i)

for the financial year 2018-19, up to the 30th day of April, 2024;

(ii)

for the financial year 2019-20, up to the 31st day of August, 2024.

By Order and in the name of the

Governor of Karnataka,

(KAVITHA L)

Under Secretary to Government,

Finance Department (C.T-1 & FR)

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Part – IVA

29

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BENGALURU, FRIDAY, 29, DECEMBER, 2023(PUSHYA, 08, SHAKAVARSHA, 1945)

. 591

No. 591

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: 2023.12.30 10:49:25 +05'30'