(1)

Ļ¯ೇಷ ªಾಜÍ ಪĦΐೆ

๸ಸൽೕಯ ವ౲ವ๻ರಗำ ಮൡ౨ ๎ಸನ ರಚච ಸ೉฿ಲಯ

ಅඌ๰ಚච

๸ಒ౲: ๸ವ౲๎ಇ 18 ๎ಸನ 2026, ෍ಂಗิฆ, ൽකಂಕ: 01.09.2026

ಕකბಟಕ ಸರಀ ಮൡ౨ ๳ๅಗಳ ൤คಡ (ൟൿ౪ಪല) เඒಯಕ, 2026 ಇದಃౙ 2026ರ

๲දౣಂಬฑ ൟಂಗಳ 1ඡ ൽකಂಕඈൿ ฃಜ౲ඩಲರ ಒඪ౭ಡ අฉൟൿ౪, ๬෥ನ౲

ൟำವัಃಛಜ ಇದඝ౬ 2026ರ ಕකბಟಕ ಅඌඛಯಮ ๸ಒ౲: 33 ಎಂ්ർಜ ಕකბಟಕ

ฃಜ౲ಪತ౳ದ เ๕ಷ ๸೉ಃಯย౵ (ූಗ IVA) ಪ౳ಕഔಸ෎ಃಂൿ ಆඃ๏ಸมಜං,-

2026 ರ ಕකბಟಕ ಅඌඛಯಮ ๸ಒ౲: 33

(2026ರ ๲දౣಂಬฑ ൟಂಗಳ 1ඡ ൽකಂಕඈൿ ಕකბಟಕ ฃಜ౲ಪತ౳ದ เ๕ಷ ๸೉ಃಯย౵ ෮ದฤ ಪ౳ಕಟ฿ಜං)

ಕකბಟಕ ಸರಀ ಮൡ౨ ๳ๅಗಳ ൤คಡ (ൟൿ౪ಪല) ಅඌඛಯಮ, 2026

(2026ರ ๲දౣಂಬฑ ൟಂಗಳ 1ඡ ൽකಂಕඈൿ ฃಜ౲ඩಲคಂದ ಒඪ౭ಡಯඝ౬ ಪഷಯมಜං)

ಕකბಟಕ ಸರಀ ಮൡ౨ ๳ๅಗಳ ൤คಡ ಅඌඛಯಮ, 2017 (2017ರ ಕකბಟಕ

ಅඌඛಯಮ 27)ඝ౬ ಮತ౨๠ౣ ൟൿ౪ಪല ෥ಡฤ ಒಂൿ ಅඌඛಯಮ.

ಇย౵ ಇඝ౬෨ಂං ಉഴಬฆವ ಉං౪ೕಶಗัಛಜ ಕකბಟಕ ಸರಀ ಮൡ౨ ๳ๅಗಳ

൤คಡ ಅඌඛಯಮ, 2017 (2017ರ ಕකბಟಕ ಅඌඛಯಮ 27)ඝ౬ ಮತ౨๠ౣ ൟൿ౪ಪല

෥ഴโൿ ෷ಕ౨฿ಜฆโದคಂದ;

ಇൿ, ූರತ ಗಣฃಜ౲ದ ಎಪ౭൤౨ೕಳඡ ವಷბದย౵ ಕකბಟಕ ฃಜ౲ เඋನ

෱ಡಲൽಂದ ಈ ෨ಂൽඦ൤ ಅඌඛಯ෦ತ฿ಗย:-

1. ๸౾౹ಪ౨ ກಸฆ ಮൡ౨ ඩ౳ฏಭ.- (1) ಈ ಅඌඛಯಮವඝ౬ ಕකბಟಕ ಸರಀ

ಮൡ౨ ๳ๅಗಳ ൤คಡ (ൟൿ౪ಪല) ಅඌඛಯಮ, 2026 ಎಂൿ ಕฉಯತಕౙൿ౪.

(2) ಇൿ ಈ ಁಡว ೦คಡ ಬರತಕౙൿ౪.

¨sÁUÀ – 4J

Part – IVA

ಮಂಗಳ®ಾರ, 01,

, 2026 (¨sÁzÀæ¥ÀzÀ 10,

, 1948)

BENGALURU, TUESDAY, 01 SEPTEMBER, 2026 ( BHADRAPADA 10, SHAKAVARSHA, 1948)

. 788

No. 788

2

2. ಪ౳ಕರಣ 15ರ ൟൿ౪ಪല.- ಕකბಟಕ ಸರಀ ಮൡ౨ ๳ๅಗಳ ൤คಡ ಅඌඛಯಮ, 2017

(2017ರ ಕකბಟಕ ಅඌඛಯಮ 27)ರ (ಇย౵ ಇඝ౬෨ಂං ෩ಲ ಅඌඛಯಮๅಂൿ

ಉว౵ೕ಍ಸมಜං) 15ඡ ಪ౳ಕರಣದ ಉಪಪ౳ಕರಣ (3)ರ (෈) ಘಡದ ಬದยಡ ಈ ෨ಂൽನದඝ౬

ಪ౳ൟ෽ೕ೧ಸತಕౙൿ౪, ಎಂದฉ:-

“(෈) තซಃಯඝ౬ ෥ലದ ඦತರ, තซಃർರคಂದ ಅಂಥ ๵ೕലಛಜ

ಜ෫೉ೕഔ ඛೕಡมಜದ౪ฉ ಮൡ౨ ಅಂಥ ๵ೕലಡ ๸ීಧಪಟౣ ๿ഴವั ൤คಡ

ಜ෫ಯඝ౬,

ಆ

තซಃಯඝ౬

๭౷ೕಕค๯ವವඝ

ಪ౳ಕರಣ

34ರ

ಉಪීಧಗัಡ

ಅඝ๬ರ฿ಜ ๼ಂൽฆಜ๭ರ෎ಀ.”

3. ಪ౳ಕರಣ 34ರ ൟൿ౪ಪല.- ෩ಲ ಅඌඛಯಮದ ಪ౳ಕರಣ 34ರย౵ನ ಉಪ-ಪ౳ಕರಣ

(1)ರย౵ “ಅโಗಳฉಡರ තซಃಯย౵ ಆರ൤ ಉഴීದย౵” ಎಂಬ ಪದಗಳ ತฆ฿ಯ,

“ಅಥ฿ ಪ౳ಕರಣ 15ರ ಉಪ-ಪ౳ಕರಣ (3)ರ ಘಡ (෈)ಯย౵ ಉว౵ೕ಍๭ฆವ ๵ೕലಯඝ౬

ඛೕലฆವย౵” ಎಂಬ ಪದಗำ, ಆವರಣಗำ, ಅౘರ ಮൡ౨ ಅಂ౾ಗಳඝ౬ ๳คಸತಕౙൿ౪.

4. ಪ౳ಕರಣ 54ರ ൟൿ౪ಪല.- ෩ಲ ಅඌඛಯಮದ ಪ౳ಕರಣ 54ರย౵,-

(i) ಉಪ-ಪ౳ಕರಣ (6)ರย౵ “ಸರಀ ಅಥ฿ ๳ๅಗำ ಅಥ฿ ಅโಗಳฉಡರ” ಎಂಬ

ಪದಗಳ ತฆ฿ಯ, “ಅಥ฿ ಉಪ-ಪ౳ಕರಣ (3)ರ ෮ದಲචಯ ಪฏൡಕದ ಘಡ (ii)ರ

ಅലಯย౵ ಅඝಮൟಸมದ ಉಪ෽ೕಜಸඃ ಉัൽฆವ ๿ഴವั ൤คಡ ಜ෫ಯ” ಎಂಬ

ಪದಗำ, ಆವರಣಗำ ಮൡ౨ ಅಂ౾ಗಳඝ౬ ๳คಸತಕౙൿ౪; ಮൡ౨

(ii) ಉಪ-ಪ౳ಕರಣ (14)ರย౵ “ಉಪ-ಪ౳ಕರಣ (5) ಅಥ฿ ಉಪ-ಪ౳ಕರಣ (6)ರ ಅലಯย౵”

ಎಂಬ ಪದಗำ, ಆವರಣಗำ ಮൡ౨ ಅಂ౾ಗಳ ತฆ฿ಯ, “ූರತದ ຄರಗഷ ൤คಡ

๸ർಯඅಂൽಡ ಸರಀಗಳඝ౬ ರර౨ ෥ലದ ಪ౳෷ಕ౨, ൤คಡ ಮฆඩವൟಯඝ౬ ಃ౵ೕ෨

෥ലฆವ ಪ౳ಕರಣಗಳඝ౬ ຄರൡಪല๭ඈ൤” ಎಂಬ ಪದಗಳඝ౬ ๳คಸತಕౙൿ౪.

ಕකბಟಕ ฃಜ౲ඩಲರ ಆඃ๎ඝ๬ರ

ಮൡ౨ ಅವರ ກಸคನย౵,

೧. ๏౳ೕಧฑ

ಸ౽ბರದ ౽ಯბದ๏ბ,

๸ಸൽೕಯ ವ౲ವ๻ರಗำ ಮൡ౨

๎ಸನ ರಚච ಇมಒ.

3

PARLIAMENTARY AFFAIRS AND LEGISLATION SECRETARIAT

NOTIFICATION

NO. DPAL 18 SHASHANA 2026, BENGALURU, DATED:01.09.2026

ූರತ ๸เඋನದ ಅඝ೎౟ೕಧ 348ರ ಘಡ (3)ರ ಅലಯย౵ ฃಜ౲ඩಲคಂದ

ಅඌಂತತั๭ದ ಕකბಟಕ ಸರಀ ಮൡ౨ ๳ๅಗಳ ൤คಡ (ൟൿ౪ಪല) ಅඌඛಯಮ, 2026

(2026ರ ಕකბಟಕ ಅඌඛಯಮ ๸ಒ౲: 33)ರ ූ๝ಂತರವඝ౬ ಅඌಂತ ಆಂಗ౵ ಪಠ౲ๅಂൿ

ಕකბಟಕ ฃಜ౲ಪತ౳ದ เ๕ಷ ๸೉ಃಯย౵ (ූಗ IVA) ಪ౳ಕഔಸ෎ಃಂൿ ಆඃ๏ಸมಜං,-

KARNATAKA ACT NO. 33 OF 2026

(First Published in the Karnataka Gazette Extra-ordinary on the 1^st day of September 2026)

THE KARNATAKA GOODS AND SERVICES TAX (AMENDMENT) ACT, 2026

(Received the assent of the Governor on the 1^st day of September 2026)

An Act further to amend the Karnataka Goods and Services Tax

Act, 2017 (Karnataka Act 27 of 2017).

Whereas, it is expedient further to amend the Karnataka Goods and Services

Tax Act, 2017 (Karnataka Act 27 of 2017), for the purpose hereinafter appearing;

Be it enacted by the Karnataka State Legislature in the seventy seventh year

of the Republic of India as follows:-

1. Short title and commencement.- (1) This Act may be called the

Karnataka Goods and Services Tax (Amendment) Act, 2026.

(2) It shall come into force at once.

2. Amendment of section 15.- In the Karnataka Goods and Services Tax

Act, 2017 (Karnataka Act 27 of 2017) (hereinafter referred to as the Principal Act),

in section 15, in sub-section (3), for clause (b), the following clause shall be

substituted, namely:-

“(b) after the supply has been effected, if for such discount, a credit note

has been issued by the supplier and input tax credit as is attributable to

such discount has been reversed by the recipient of the supply, in

accordance with the provisions of section 34.”

4

3. Amendment of section 34.- In the Principal Act, in section 34 in

sub-section (1), after the words “both supplied are found to be deficient”, the words,

brackets, letter and figures “or where a discount referred to in clause (b) of sub-

section (3) of section 15 is given”, shall be inserted.

4. Amendment of section 54.- In the Principal Act, in section 54,-

(i) in sub-section (6), after the words “supply of goods or services or both”,

the words, brackets, letters and figure “or of un utilized input tax credit

allowed under clause (ii) of the first proviso to sub-section (3)”, shall be

inserted; and

(ii) in sub-section (14), after the words, brackets and figures “sub-section

(5) or sub-section (6)”, the words”, other than cases where refund of

tax is claimed on account of goods exported out of India with payment

of tax,” shall be inserted.

The above translation of ಕකბಟಕ ಸರಀ ಮൡ౨ ๳ๅಗಳ ൤คಡ (ൟൿ౪ಪല)

ಅඌඛಯಮ, 2026 (2026 ರ ಕකბಟಕ ಅඌඛಯಮ ๸ಒ౲: 33) be published in the official

Gazette under clause (3) of Article 348 of the Constitution of India.

THAAWARCHAND GEHLOT

GOVERNOR OF KARNATAKA

By Order and in the name of

the Governor of Karnataka,

G. SRIDHAR

Secretary to Government

Department of Parliamentary

Affairs and Legislation

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Date: 2026.09.01 18:43:21 +05'30'