GST – States – (14/2018) No. FD 47 CSL 2017 – Dated:- 10-8-2018 – FINANCE SECRETARIAT NOTIFICATION (14/2018) No. FD 47 CSL 2017, Bengaluru, dated: 10/08/2018 In exercise of the powers conferred by Section 148 of the Karnataka Goods and Services Tax Act, 2017 (Karnataka Act 27 of 2017) (hereafter in this notification referred to as the said Act), the Government of Karnataka, on the recommendations of the Council, hereby notifies the registered persons having aggregate turnover of up to 1.5 crore rupees in the preceding financial year or the current financial year, as the class of registered persons who shall follow the special procedure as mentioned below for furnishing the details of outward supply of goods or services or both. 2. The said
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