In exercise of the powers conferred by sub-rule (5) of rule 61 of the Karnataka Goods and Services Tax Rules, 2017 read with section 39 of the Karnataka Goods and Services Tax Act, 2017 (Karnataka Act 27 of 2017) and Notification (No. 1-C/2017) No. KGST / CR-01/2017-18, dated 08th August, 2017 published in the Gazette of Karnataka, Extraordinary, Part-IVA, No. 743 dated 08th August 2017,the following amendments are being made in the Notification (1-E/ 2017) No. KGST. CR.01 / 17-18 dated 17th August, 2017 published in the Gazette of Karnataka, Extraordinary, Part-IVA, No. 782 dated 17th August, 2017,namely:-

(i) in the table,

(a) in SI. No. 1, in column (3), for the figures, letters and word "20th August, 2017", the figures, letters and word "25th August, 2017" shall be substituted;

(b) in SI. No. 2, in column (4), in item (i), for the figures, letters and word "20th August, 2017", the figures, letters and word "25th August, 2017" shall be substituted;

(c) in SI. No. 2, in column (4), in item (iii), for the figures, letters and words"21sl day of August, 2017", the figures, letters and words"26th day of August, 2017" shall be substituted;

(d) in SI. No. 3, in column (3), for the figures, letters and word "20th August, 2017", the figures, letters and word "25th August, 2017" shall be substituted;

(ii) in paragraph 2, after the words "electronic credit ledger" occurring before the Explanation, the words, figures and letters "on or before 25th August, 2017" shall be inserted.

2. This notification shall come into force with effect from the 22nd day of August, 2017.

RITVIK PANDEY

Commissioner of Commercial Taxes

(Karnataka), Bengaluru