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Karnataka Goods and Services Tax (Second Amendment) Rules, 2018

GST - States - 4-L/2017 - Dated:- 25-1-2018 - FINANCE SECRETARIAT NOTIFICATION (4-L/2017) No. FD 47 CSL 2017, Bengaluru, dated: 25/01/2018 In exercise of the powers conferred by section 164 of the Karnataka Goods and Services Tax Act, 2017 (Karnataka Act 27 of 2017), on the recommendations of the Council, the Government of Karnataka hereby makes the following rules further to amend the Karnataka Goods and Services Tax Rules, 2017, namely:- RULES 1. Title and commencement.- (1) These rules may be called the . (2) Save as otherwise provided in these rules they shall be deemed to have come into force from the 29th day of December, 2017. 2. Amendment of rule 17.- In the Karnataka Goods and Services Tax Rules, 2017 (hereinafter referred to as the said rules), in rule 17, after sub-rule (1), the following shall be inserted, namely:- "(IA) The Unique Identity Number granted under the Central Goods and Services Tax Act, 2017 shall be deemed to be granted under the Karnataka Goods and Services Act, 2017 (Karnataka Act 27 of 2017)". 3. Amendment of rule 19.- In rule 19 of the said rules, after sub-rule (1), the following shall be inserted, namely:- "(IA) Notwithstanding anythi .....

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er clause (112) of section 2, excluding - (a) the value of exempt supplies other than zero-rated supplies and (b) the turnover of supplies in respect of which refund is claimed under sub-rules (4A) or (4B) or both, if any, during the relevant period; (F) "Relevant period" means the period for which the claim has been filed. (4A) In the case of supplies received on which the supplier has availed the benefit of notification (17/2017) No. FD 47 CSL 2017 dated 19th October, 2017, refund of input tax credit availed in respect of other inputs or input services used in making zero-rated supply of goods or services or both shall be granted. (4B) In the case of supplies received on which the supplier has availed the benefit of Notification (40/2017) No. FD 48 CSL 2017 dated 23rd October, 2017 or Notification No. 41/2017-lntegrated Tax (Rate) dated 23rd October, 2017, or both, refund of input tax credit availed in respect of inputs received under the said notifications for export of goods and the input tax credit availed in respect of other inputs or input services to the extent used in making such export of goods shall be granted." 5. Amendment of rule 95.- In rule 95 of the .....

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to Gender Male / Female / Others Designation Date of Birth DD/MM/YYYY Father s Name Nationality Aadhaar, if any Address of the Authorised Signatory Address line 1 Address line 2 Address line 3 2. Date of commencement of the online service in India. DD/MM/YYYY 3 Uniform Resource Locators (URLs) of the website through which taxable services are provided: 1. 2. 3… 4 Jurisdiction Center Bengaluru West, CGST Commissionerate 5 Details of Bank Account of representative in India (if appointed) Account Number Type of account Bank Name Branch Address IFSC 6 Documents Uploaded A customized list of documents required to be uploaded (refer Instruction) as per the field values in the form 7 Declaration I hereby solemnly affirm and declare that the information given herein above is true and correct to the best of my knowledge and belief and nothing has been concealed therefrom. I, _ …………………………. hereby declare that I am authorised to sign on behalf of the Registrant. I would charge and collect tax liable from the non-assesse online recipient located in taxable territory and deposit the same with Government of India. Signa .....

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ct, 2017. All his actions in relation to this business will be binding on me/ us. Signatures of the persons who is in charge. S. No. Full Name Designation/Status Signature 1. Acceptance as an authorised signatory I <<(Name of authorised signatory>> hereby solemnly accord my acceptance to act as authorised signatory for the above referred business and all my acts shall be binding on the business. Signature of Authorised Signatory Place (Name) Date: Designation/Status Instructions - 1. If authorised signatory is not based in India, authentication through digital signature certificate shall not be mandatory for such persons. The authentication will be done through Electronic Verification Code (EVC). 2. Appointed representative in India shall have the meaning as specified under section 14 of Integrated Goods and Services Tax Act, 2017. ; 8. Amendment of FORM GST REG-13.- In FORM GST REG-13 of the said rules,- (a) in PART-B, at serial number 4, for the words, "Address of the entity in State", the words "Address of the entity in respect of which the centralized UIN is sought" shall be substituted; and (b) under the Instructions, for the words, "Every .....

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