In exercise of the powers conferred by Section 164 of the Karnataka Goods and Services Tax Act, 2017 (Karnataka Act 27 of 2017) read with clause (c) of rule 9 and rule 25 of the Karnataka Goods and Services Tax (Fifth Amendment) Rules, 2019 (hereinafter referred to as the rules), made vide Notification (4-D/2019) No. FD 47 CSL 2017, dated the 26th July, 2019, published in the Karnataka Gazette, Extraordinary, Part IVA, No.647, dated the 26th July, 2019, the Government , hereby appoints the 21st day of April, 2020, as the date from which the said provisions of the rules, shall come into force.

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

(K.SAVITHRAMMA)

Under-Secretary to Government,

Finance Department (C.T.-1)