In exercise of the powers conferred by sub-section (1) of section 44 of the Karnataka Goods and Services Tax Act, 2017 (Karnataka Act 27 of 2017) (hereafter in this notification referred to as the said Act), read with rule 80 of the Karnataka Goods and Services Tax Rules, 2017, (hereafter in this Notification referred to as the said rules), on the recommendations of the Council, the following amendment is made in the Notification (19/2020), No. KGST.CR.01/17-18 dated the 31st December, 2020 published in the Karnataka Gazette, Extraordinary, Part IV A, No. 01 dated 1st January 2021 namely:-

In the said notification, for the figures "28.02.2021", the figures "31.03.2021" shall be substituted.

(SRIKAR M.S.)

Commissioner of Commercial Taxes

(Karnataka) Bengaluru