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GOVERNMENT OF KARNATAKA

No. FD 04 CSL 2025 Karnataka Government Secretariat,

Vidhana Soudha,

Bengaluru, Dated:20/09/2025

NOTIFICATION (04/2025)

In exercise of the powers conferred by sub-section (2) of section 1 of the Karnataka Goods

and Services Tax (Amendment) Act, 2025 (Karnataka Act No. 43 of 2025), the Government of

Karnataka, hereby appoints the 1st day of October, 2025, as the date on which the provisions of

clauses (ii) and (iii) of section 2, sections 3 to 5 and sections 7 to 15 of the said Act, shall come into

force.

By Order and in the name of the

Governor of Karnataka,

(H. R. LALITHA)

Under Secretary to Government,

Finance Department (Exp-2 & 10)

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Part – IVA

20

2025

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29

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BENGALURU, SATURDAY, 20 SEPTEMBER, 2025 BHADRAPADA 29, SHAKAVARSHA 1947)

. 616

No. 616

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

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ou=department of printing stationery and Publication,CID - 7048443, postalCode=560001,

st=Karnataka,

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cn=THAMMAIAH

Date: 2025.09.20 18:31:01 +05'30'