TMI BlogKarnataka Goods and Services Tax (Seventh Amendment) Rules, 2019X X X X Extracts X X X X X X X X Extracts X X X X ..... rnataka Goods and Services Tax (Seventh Amendment) Rules, 2019. (2) Save as otherwise provided in these rules, they shall be deemed to have come into force with effect from the 9 th day of October 2019. 2. Amendment of rule 21A. - In the Karnataka Goods and Services Tax Rules, 2017 (hereinafter referred to as the said rules), in rule 21A,- (1) in sub-rule (3), the following explanation shall be inserted, namely:- Explanation. -For the purposes of this sub-rule, the expression shall not make any taxable supply shall mean that the registered person shall not issue a tax invoice and, accordingly, not charge tax on supplies made by him during the period of suspension. , ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mon portal, either directly or through a Facilitation Centre notified by the Commissioner: Provided that where a return in FORM GSTR-3B is required to be furnished by a person referred to in sub-rule (1) then such person shall not be required to furnish the return in FORM GSTR-3. ; (2) sub-rule (6) shall be omitted with effect from the 1 st July, 2017. 5. Amendment of rule 83A .- In rule 83A of the said rules, in sub-rule (6), for clause (i), the following clause shall be substituted, namely:- (i) Every person referred to in clause (b) of sub-rule (1) of rule 83 and who is enrolled as a goods and services tax practitioner under sub-rule (2) of the said rule is required to pass the exami ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hall be substituted; (2) in sub-rule (4), in clause (b), in sub-clause (iii), in the proviso for the figures, letters and word 30th April, 2019 , the figures, letters and word 31st January, 2020 shall be substituted. 9. Amendment of rule 142 .-In rule 142 of the said rules, (1) after sub-rule (1), the following sub-rule shall be inserted, namely:- (1A) The proper officer shall, before service of notice to the person chargeable with tax, interest and penalty, under sub-section (1) of Section 73 or sub-section (1) of Section 74, as the case may be, shall communicate the details of any tax, interest and penalty as ascertained by the said officer, in Part A of FORM GST DRC-01A . ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the available information, as is given below: Act Period Tax CGST Act SGST/UTGST Act ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Name Designation Upload Attachment Part B Reply to the communication for payment before issue of Show Cause Notice [See Rule 142 (2A)] No.: Date: To Proper Officer, Wing / Jurisdiction. Sub.: Case Proceeding Reference No - Payment/Submissions in response to liability intimated under Section 73(5)/74(5) reg. Please refer to Intimation ID in respect of Case ID .vide which the liability of tax payable as ascertained under section 73(5) / 74(5) was intimated. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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