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Taxation Karnataka Ministry of Finance Karnataka Goods and Services Tax Act, 2017

Karnataka Goods and Services Tax (Amendment) Act, 2025

13-Aug-2025 | No.485

Government of Karnataka has issued Karnataka Goods and Services Tax (Amendment) Act, 2025 by amending the provision of Karnataka Goods and Services Tax Act, 2017 effective from 13th Aug, 2025.

Highlight of the Amendment:

1. Section 12(4) of the Karnataka Goods and Services Tax Act, 2017 has been deleted regarding Time of supply in case of supply of vouchers.
2. Section 13(4) of the Karnataka Goods and Services Tax Act, 2017 has been deleted regarding place of supply in case of immovable property.
3. Substitution has been made in 17(5)d of the Karnataka Goods and Services Tax Act, 2017 regarding Availment of credit in case of construction of plant and machinery.
4. in Section 38(1) of the Karnataka Goods and Services Tax Act, 2017 for the words 'an auto-generated statement', the words 'a statement' has been substituted.
5. In section 39(1) of the Karnataka Goods and Services Tax Act, 2017 for the words 'and within such time', the words 'within such time, and subject to such conditions and restrictions' has been substituted
5. No refund will be given for any tax that was collected but wouldn't have been because of change in tax rate under section 14 of Karnataka Goods and Services Tax Act, 2017.

For more information, Kindly refer to the Attached document.

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