GST – States – 19/2017 – Dated:- 15-11-2017 – FINANCE SECRETARIAT NOTIFICATION (19/2017) NO. FD 47 CSL 2017, BENGALURU, DATED: 15.11.2017. In exercise of the powers conferred by section 148 of the Karnataka Goods and Services Tax Act, 2017 (Karnataka Act 27 of 2017), the Government of Karnataka, on the recommendations of the Council, notifies the registered persons having aggregate turnover of upto 1.5 crore rupees m the preceding financial year or the current financial year, as the class of registered persons who shall follow the special procedure as detailed below for furnishing the details of outward supply of goods or services or both. 2. The said persons shall furnish the details of outward supply of goods or services or both in FORM
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