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TMI BlogThe Karnataka Goods and Services Tax (Third Amendment) Rules, 2017.X X X X Extracts X X X X X X X X Extracts X X X X ..... e into force from the date of their publication in the Official Gazette. 2. Amendment of rule 3.- In the Karnataka Goods and Services Tax Rules, 2017, (hereinafter referred to as the said rules), in rule 3, in sub-rule (4), for the words "sixty days", the words "ninety days" shall be substituted; 3. Amendment of rule 17.- In rule 17 of the said rules, in sub-rule (2), after the words, "said form", the words "or after receiving a recommendation from the Ministry of External Affairs, Government of India" shall be inserted with effect from the 29th day of June, 2017. Amendment of rule 40. In rule 40 of the said rules, in sub-rule for (1), for clause (b), the following shall be substituted, with effect from the 1st day of July, 2017, namely: ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sub-rule (3), for the second proviso, the following proviso shall be substituted, namely:- "Provided further that a person supplying online information and database access or retrieval services from a place outside India to a non-taxable online recipient referred to in section 14 of the Integrated Goods and Services Tax Act, 2017 (Central Act 13 of 2017) may also make the deposit under sub-rule (2) through international money transfer through Society for Worldwide Interbank Financial Telecommunication payment network, from the date to be notified by the Board."; 7. Substitution of rule 103.- For rule 103 of the said rules, the following rule shall be substituted, with effect from the 1st day of July, 2017, namely:- "103. Appointment Of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Notification No. Date 4. Address of the entity in State Building No./Flat No. Floor No. Name of the Premises/Building Road/Street City/Town/Village District Block/Taluka Latitude Longitude State PIN Code Contact Information Email Address Telephone number Fax Number Mobile Number 7. Details of Authorized Signatory, if applicable Particulars First Name Middle Name Last name Name Photo Name of Father Date of Birth DD/MM/YYYY Gender Male, Female, Other Mobile Number Email address Telephone No. Designation /Status Director Identification Number (if any) PAN (Not applicable for entities specified in clause (a) of sub-section (9) of section 25 of the Act) Aadhaar Number (Not applicable for entities specified ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... obtain a unique identity number shall submit the application electronically. * Application shall be filed through Common Portal or registration can be granted suo-moto by proper officer. * The application filed on the Common Portal is required to be signed electronically or through any other mode as specified by the Government. * The details of the person authorized by the concerned entity to sign the refund application or otherwise, should be filled up against the "Authorised Signatory details" in the application. * PAN / Aadhaar will not be applicable for entities specified in clause (a) of sub-section (9) of section 25 of the Act."; 10. Amendment of FORM GST TRAN-1.- In FORM GST TRAN-1 of the said rules, in Serial No. 7,- (a) ..... X X X X Extracts X X X X X X X X Extracts X X X X
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