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 hereby makes the following amendment in the Notification 14/2018) No. FD 47 CSL 2017, dated the 10th August, 2018, published in the Karnataka Gazette, Extraordinary, Part-IVA, No. 1254, dated the 10th August, 2018, namely:-

In the second paragraph of the said notification, the following proviso shall be inserted, namely:-

"Provided that the return in FORM GSTR-1 for the quarter from July, 2018 to September, 2018 for the registered persons whose principal place of business is in Kodagu district in the State of Karnataka shall be furnished electronically through the common portal, on or before the 15th November, 2018".

By order and in the name of the Governor of Karnataka,

NETRAPRABHA .M. DHAYAPULE

Under Secretary to Government (I/c),

Finance Department (C.T-1).