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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 .....

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ices 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 anything contained in sub-rule (1), any particular of the application for registration shall not stand amended with effect from a date earlier than the date of submission of the application in FORM GST REG-14 on the common portal except with the order of the Commissioner for reasons to be recorded in writ .....

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entral Act 13 of 2017), refund of input tax credit shall be granted as per the following formula - Refund Amount = (Turnover of zero-rated supply of goods + Turnover of zero-rated supply of services) x Net ITC /Adjusted Total Turnover Where, - (A) "Refund amount" means the maximum refund that is admissible; (B) "Net ITC" means input tax credit availed on inputs and input services during the relevant period other than the input tax credit availed for which refund is claimed un .....

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undertaking, calculated in the following manner, namely:- Zero-rated supply of services is the aggregate of the payments received during the relevant period for zero-rated supply of services and zero-rated supply of services where supply has been completed for which payment had been received in advance in any period prior to the relevant period reduced by advances received for zero-rated supply of services for which the supply of services has not been completed during the relevant period; (E) &q .....

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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 .....

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section 55 shall apply for refund in FORM GST RFD-10 once in every quarter, electronically on the common portal or otherwise, either directly or through a Facilitation Centre notified by the Commissioner, along with a statement of the inward supplies of goods or services or both in FORM GSTR-11 (2) in sub-rule (3), in clause (a), the words "and the price of the supply covered under a single tax invoice exceeds five thousand rupees, excluding tax paid, if any" shall be omitted. 6. Amen .....

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October, 2017 or Notification (40/2017) No. FD 48 CSL 2017 dated 23rd October, 2017 or Notification No. 41/2017- Integrated Tax (Rate) dated 23rd October, 2017." 7. Substitution of FORM GST REG-10.- For FORM GST REG-10 of the said rules, the following shall be substituted, namely:- Form GST REG-10 [See rule 14(1)] Application for registration of person supplying online information and data base access or retrieval services from a place outside India to a person in India, other than a regist .....

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t information submitted above is subject to online verification, where practicable, before proceeding to fill up Part-B. Part -B 1. Details of Authorised Signatory First Name Middle Name Last Name Photo 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 th .....

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t 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. Signature Place: Name of Authorised Signatory: Date: Designation: Note: Applicant will require to upload .....

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ownership of the premises of the Lessor like Latest Property Tax Receipt or Municipal Khata copy or copy of Electricity Bill. (c) For premises not covered in (a) and (b) above - A copy of the Consent Letter with any document in support of the ownership of the premises of the Consenter like Municipal Khata copy or Electricity Bill copy. For shared properties also, the same documents may be uploaded. 2. Proof of : Scanned copy of the passport of the Non -resident tax payer with VISA details. In c .....

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/ Business Concern - containing the Account No., Name of the Account Holder, MICR and IFSC and Branch details. 4. Scanned copy of documents regarding appointment as representative in India, if applicable 5. Authorisation Form:- For Authorised Signatory mentioned in the application form, Authorisation or copy of Resolution of the Managing Committee or Board of Directors to be filed in the following format: Declaration for Authorised Signatory (Separate for each signatory) I -(Managing Director/W .....

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ed 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 Verific .....

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person required to obtain a unique identity number shall submit the application electronically" the words "Every person required to obtain a unique identity number shall submit the application electronically or otherwise." shall be substituted. 9. Substitution of FORM GSTR-11.- For FORM GSTR-11 of the said rules, the following shall be substituted, namely:- Form GSTR -11 [See rule 82] Statement of inward supplies by persons having Unique Identification Number (UIN) Year Tax Period .....

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ledge and belief and nothing has been concealed therefrom. Place Date Signature Name of Authorised Signatory Designation /Status Instructions:- 1. Terms Used:- a. GSTIN :-Goods and Services Tax Identification Number b. UIN :-Unique Identity Number 2. Refund applications has to be filed in the same State in which the Unique Identity Number has been allotted. 3. For refund purposes only those invoices may be entered on which refund is sought. ; 10. Substitution of FORM GST RFD-10.- For FORM GST RF .....

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