In exercise of the powers conferred by section 164 of the Karnataka Goods and Services Tax Act, 2017 (Karnataka Act 27 of 2017), the Government of Karnataka hereby appoints the 21st day of November, 2019, as the date from which the provisions of the Karnataka Goods and Services Tax Amendment Rules, 2019 rule 12 of Notification (4-W) No. FD 47 CSL 2017, dated the 18th February, 2019, published in the Karnataka Gazette, Extraordinary, Part-IVA, No. 122, dated the 18th February, 2019, shall come into force.

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

NETRAPRABHA M.DHAYAPULE

Under Secretary to Government (I/c),

Finance Department [C.T.-l],