Seeks to amend Notification No. (08/2019) No. FD 47 CSL 2017 dated 23.04.2019 - (06/2020) FD 03 CSL 2020 (e) - Karnataka SGST

GOVERNMENT OF KARNATAKA No. FD 03 CSL 2020 (e) Karnataka Government Secretariat, Vidhana Soudha, Bengaluru, dated: 27/03/2020. NOTIFICATION (06/2020) In exercise of the powers conferred by Section 148 of the Karnataka Goods and Services Tax Act, 2017 (Karnataka Act 27 of 2017), the Government of Karnataka, on the recommendations of the Council, hereby makes the following amendment in the notification of the Government of Karnataka, Notification (08/2019) No. FD 47 CSL 2017 dated 23.04.2019 published in the Karnataka Gazette, Extraordinary, Part IVA, No.322, dated the 23rd April, 2019, namely: In the said notification, in paragraph 2, the following proviso shall be inserted, namely: Provided that the said persons who have, instead of furnishing the statement containing the details of payment of self-assessed tax in FORM GST CMP-08 have furnished a return in FORM GSTR-3B under the Karnataka Goods and Services Tax Rules, 2017 (hereinafter referred to as the said rules) for the tax periods in the financial year 2019-20, such taxpayers shall not be required to furnish the statement in outward supply of goods or services or both in FORM GSTR-1 of the said rules or the statement containing the details of payment of self-assessed tax in FORM GST CMP-08 for all the tax periods in the financial year 2019-20. By Order and in the name of the Governor of Karnataka, (K. SAVITHRAMMA) Under-Secretary to Government, Finance Department (C.T.-1).