GST – States – 23/2017 – Dated:- 29-12-2017 – FINANCE SECRETARIAT NOTIFICATION (23/2017) No. FD 47 CSL 2017, Bengaluru, dated: 29.12.2017 In exercise of the powers conferred by section 148 of the Karnataka Goods and Services Tax Act, 2017 (Karnataka Act 27 of 2017), and in supersession of notification (19/2017) – No. FD 47 CSL 2017 dated the 15th November, 2017, published in the Karnataka Gazette, Extraordinary, Part-IVA, number 1043, dated the 15th November, 2017, except as respects things done or omitted to be done before such supersession, the Government of Karnataka, on the recommendations of the Council, notifies the registered persons having aggregate turnover of upto 1.5 crore rupees in the preceding financial year or the current fi
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