Amendment in Notification (12/2017) No.KST.GST.CR.01/17-18, dated the 29th June, 2017 - (13/2020)-KGST.CR.01/17-18 - Karnataka SGST

GOVERNMENT OF KARNATAKA (Department of Commercial Taxes) No. KGST.CR.01/17-18 Office of the Commissioner of Commercial Taxes (Karnataka), Vanijya Therige Karyalaya, Gandhinagar, Bengaluru, Dated: 16.10.2020. NOTIFICATION (13/2020) In exercise of the powers conferred by the first proviso to rule 46 of the Karnataka Goods and Services Tax Rules, 2017, on the recommendations of the Council, the following amendment is made in the Government of Karnataka Notification (12/2017) No.KST.GST.CR.01/17-18, dated the 29th June, 2017, published in the Karnataka Gazette, Extraordinary, Part IVA, No.619, dated the 29th June, 2017, namely: In the said notification, with effect from the 01st day of April, 2021, for the Table, the following shall be substituted, namely, - Table Serial Number Aggregate Turnover in the preceding Financial Year Number of Digits of Harmonised System of Nomenclature Code (HSN Code) (1) (2) (3) 1. Up to rupees five crores 4 2. more than rupees five crores 6 Provided that a registered person having aggregate turnover up to five crores rupees in the previous financial year may not mention the number of digits of HSN Code, as specified in the corresponding entry in column (3) of the said Table in a tax invoice issued by him under the said rules in respect of supplies made to unregistered persons. . (SRIKAR M.S.) Commissioner of Commercial Taxes (Karnataka) Bengaluru