In exercise of the powers conferred by section 5 read with clause (99) of section 2 of the Karnataka Goods and Services Tax Act, 2017 (Karnataka Act 27 of 2017) (hereinafter referred to as the said Act), the following amendment is made in the Notification (01/2020) No.KGST.CR.01/17-18 dated 20-01-2020 published in the Karnataka Gazette, Part IVA, Volume 155 Issue No. 06 Page 94 dated 06th February, 2020 namely:-

In the said Notification, the following proviso shall be inserted and deemed to have been inserted with effect from 20th January 2020, in the end:-

"Provided that the Additional Commissioner of Commercial Taxes (Enforcement), South Zone, is hereby authorised as the Revisional Authority under Section 108 of the said Act for decisions or orders passed by the officers subordinate to him."

(SRIKAR M.S.)

Commissioner of Commercial Taxes

(Karnataka) Bengaluru