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Part – IV A Bengaluru, MONDAY,29,JUNE,2020(Ashadha,8,ShakaVarsha 1942) No. 228
GOVERNMENT OF KARNATAKA
No.KGST.CR.01/17-18 Office of the
Commissioner of Commercial Taxes,
(Karnataka), Vanijya Therige Karyalaya,
Gandhinagar, Bengaluru
Dated: 26.06.2020
NOTIFICATION (09/2020)
In exercise of the powers conferred by section 168 of the Karnataka Goods and Services Tax
Act, 2017 (Karnataka Act 27 of 2017), read with sub-rule (5) of rule 61 of the Karnataka Goods and
Services Tax Rules, 2017 (hereafter in this notification referred to as the said Rules), the
Commissioner, on the recommendations of the Council, hereby makes the following further
amendments in the Notification (06/2020) No. KGST.CR.01/17-18, dated the 24th March, 2020
published in the Karnataka Gazette, Part IVA, Voluume-155, Issue 20 at page 1327, dated the 14th
May, 2020, namely:–
In the said notification, in the first paragraph, after the third proviso, the following provisos shall be
inserted, namely: –
“Provided also that, for taxpayers having an aggregate turnover of up to rupees five crore
rupees in the previous financial year, the return in FORM GSTR-3B of the said rules for the month
of August, 2020 shall be furnished electronically through the common portal, on or before the 1st
day of October, 2020.”.
(SRIKAR.M.S)
Commissioner of Commercial Taxes
(Karnataka), Bengaluru
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(1)
R.N.I. No. KARBIL/2001/47147 POSTAL REGN. No. RNP/KA/BGS/2202/2017-19
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