In exercise of the powers conferred by section 168 of the Karnataka Goods and Services Tax Act, 2017 (Karnataka Act 27 of 2017) read with sub-rule (5) of rule 61 of the Karnataka Goods and Services Tax Rules, 2017, on the recommendations of the Council, the following further amendments are hereby made -

(i) in Notification (1-K/2017) No. KGST/CR-01 /2017-18, dated the 15th September, 2017, published in the Karnataka Gazette, Extraordinary, Part-IVA, No.889, dated the 18th September, 2017; and

(ii) in Notification (1-C/2018) No. KGST/CR-01/2017-18, dated the 23rd March, 2018, published in the Karnataka Gazette, Extraordinary, Part-IVA, No.515, dated the 23rd March, 2018, namely:-

In the said notifications, in the firstparagraph, in the proviso, for the words, figures and letters "July, 2017 to November, 2018" and "31st day of December, 2018", the words, figures and letters "July, 2017 to February, 2019" and "31st day of March, 2019" shall be respectively substituted.

SRIKAR M.S.

Commissioner of Commercial Taxes

(Karnataka) Bengaluru