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GOVERNMENT OF KARNATAKA

(Department of Commercial Taxes)

No. KGST.CR.01/17-18 (Vol-4)

Office of the

Commissioner of Commercial Taxes

(Karnataka), Vanijya Therige Karyalaya,

Gandhinagar, Bengaluru,

Dated:15.04.2024.

NOTIFICATION (04/2024)

In exercise of the powers conferred by the second proviso to sub-section (1) of section 37 read

with section 168 of the Karnataka Goods and Services Tax Act, 2017 (Karnataka Act 27 of 2017) on

the recommendations of the Council, hereby makes the following further amendment in the

Notification (15/2020) No.KGST.CR.01/17-18, dated the 12th November, 2020, published in the

Karnataka Gazette, Extraordinary, Part IVA, No.546, dated the 12th November, 2020, namely:-

In the said notification, after the second proviso, the following proviso shall be inserted, namely:-

“Provided also that the time limit for furnishing the details of outward supplies in FORM

GSTR-1 of the said rules for the registered persons required to furnish return under sub-section (1)

of section 39 of the said Act, other than the registered persons who are required to furnish return

under proviso of the said sub-section, for the tax period March, 2024, shall be extended till the twelfth

day of April, 2024.”

2. This notification shall be deemed to have come into force with effect from the 11th day of

April,2024.

(C.SHIKHA)

Commissioner of Commercial Taxes

(Karnataka), Bengaluru.

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Part – IV A

15

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BENGALURU, MONDAY, 15, APRIL, 2024(CHAITHRA, 26, SHAKAVARSHA, 1946)

. 226

No. 226

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: 2024.04.16 17:18:05 +05'30'