Amendment in Notification (06/2019) No. FD 48 CSL 2017, dated the 29th March, 2019 - (03/2021) FD 55 CSL 2021 - Karnataka SGST

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).