Supersession Notification No. (03/2020) No. FD 02 CSL 2020 dated 27.01.2020 - (07/2020) FD 03 CSL 2020 (e) - Karnataka SGST

GOVERNMENT OF KARNATAKA No. FD 03 CSL 2020 (e) Karnataka Government Secretariat, Vidhana Soudha, Bengaluru, dated: 27/03/2020. NOTIFICATION (07/2020) In exercise of the powers conferred by sub-rule (4) of rule 48 of the Karnataka Goods and Services Tax Rules, 2017 (hereinafter referred as said rules), the Government of Karnataka on the recommendations of the Council, and in supersession of the Government of Karnataka Notification (03/2020) No. FD 02 CSL 2020 dated 27.01.2020 published in the Karnataka Gazette, Volume 155, Issue 06, dated 6thFebruary, 2020, except as respects things done or omitted to be done before such supersession, hereby notifies registered person, other than those referred to in sub-rules (2), (3), (4) and (4A) of rule 54 of the said rules, whose aggregate turnover in a financial year exceeds one hundred crore rupees, as a class of registered person who shall prepare invoice and other prescribed documents, in terms of sub-rule (4) of rule 48 of the said rules in respect of supply of goods or services or both to a registered person. 2. This notification shall come into force from the 1st October, 2020. By Order and in the name of the Governor of Karnataka, (K. SAVITHRAMMA) Under-Secretary to Government, Finance Department (C.T.-1).