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of <h1>Karnataka Amends GST Notification: Changes Forward Charge Phrase in Annexure III, Effective Retroactively from July 27, 2023.</h1> The Government of Karnataka has issued Notification (08/2023) to amend Notification (13/2017) concerning the Karnataka Goods and Services Tax Act, 2017. The amendment modifies Annexure III by replacing the phrase 'during the Financial Year ____ under forward charge' with 'from the Financial Year ____ under forward charge and have not reverted to reverse charge mechanism.' This change is effective retroactively from July 27, 2023. The notification is authorized by the Under Secretary to the Government, Finance Department, on behalf of the Governor of Karnataka.
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