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No. .5 59 911
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)
ಮುದ(cid:206)ಕರು (cid:178)ಾಗೂ ಪ(cid:206)(cid:144)ಾಶಕರು:- ಸಂಕಲ(cid:163)ಾ(cid:297)(cid:144)ಾ(cid:312)ಗಳ(cid:133), ಕ(cid:163)ಾ(cid:143)ಟಕ (cid:170)ಾಜ(cid:205)ಪತ(cid:206), ಸ(cid:144)ಾ(cid:143)(cid:312) (cid:144)ೇಂದ(cid:206) ಮುದ(cid:206)(cid:158)ಾಲಯ, (cid:166)ೆಂಗಳ(cid:136)ರು
(1)
R.N.I. No . KARBIL/2001/47147 POSTAL REGN. No. RNP/KA/BGS/2202/2017-19
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