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(cid:315)(cid:175)ೇಷ (cid:170)ಾಜ(cid:205) ಪ(cid:294)(cid:206)(cid:144)ೆ
¨sÁU À – 4J , 02 , 2021 ( , 12, , ೧೯೪3) . 548
Part – IVA
BENGALURU, WEDNESDAY,02, JUNE, 2021
(
JYAISTHA , 12, SHAKAVARSHA, 1943) No. 548
GOVERNMENT OF KARNATAKA
No. FD 55 CSL 2021 Karnataka Government Secretariat,
Vidhana Soudha,
Bengaluru, dated: 02/06/2021.
NOTIFICATION (03/2021)
In exercise of the powers conferred by Section 148 of the Karnataka Goods and Services
Tax Act, 2017 (12 of 2017), the Government of Karnataka, on the recommendations of the
Council, and on being satisfied that it is necessary in the public interest so to do, hereby makes
the following amendments in the Government of Karnataka, Notification (06/2019) No. FD
48 CSL 2017, dated the 29th March, 2019, published in the Karnataka Gazette, Extraordinary,
Part IVA, No.266, dated the 29th March, 2019, namely:-
In the said notification, in the first paragraph,-
(a) for the words “in whose case the liability to”, the words “,who shall” shall be
substituted;
(b) for the words “shall arise on the date of issuance of completion certificate for the
project, where required, by the competent authority or on its first occupation,
whichever is earlier”, the words “in a tax period not later than the tax period in which
the date of issuance of the completion certificate for the project, where required, by
the competent authority, or the date of its first occupation, whichever is earlier, falls”
shall be substituted.
2. This notification shall come into force with effect from the 2nd day of June, 2021.
By Order and in the name of the
Governor of Karnataka,
(K. SAVITHRAMMA)
Under Secretary to Government,
Finance Department (C.T.-1).
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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