Notified Karnataka Goods and Services Tax (Fifth Amendment) Rules, 2018.
(4-O/2017) Dated:- 5-4-2018 Karnataka SGST
GST – States
Karnataka SGST
Karnataka SGST
GOVERNMENT OF KARNATAKA
FINANCE SECRETARIAT
NOTIFICATION (4-O/2017)
[NO. FD 47 CSL 2017], Bengaluru
dated: 05-04-2018
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 recommendation of the GST Council, the Government of Karnataka hereby makes the following rules further to amend the Karnataka Goods and Services Tax Rules, 2017, namely:-
RULES
Title and commencement
1. (1) These rules may be called the Karnataka Goods and Services Tax (Fifth Amendment) Rules, 2018.
(2) Save
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he principal may be endorsed by the job worker, indicating therein the quantity and description of goods where the goods are sent by one job worker to another or are returned to the principal:
Provided further that, the challan endorsed by the job worker may be further endorsed by another job worker, indicating therein the quantity and description of goods where the goods are sent by one job worker to another or are returned to the principal."
Amendment of rule 127
3. In rule 127 of the said rules, in clause (iv), for the word "tenth", the words "tenth day" shall be substituted.
Amendment of rule 129
4. In rule 129 of the said rules, in sub-rule (6), for the words "as allowed by the Standing Committee&q
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ion of rule 134
6. For rule 134 of the said rules, the following shall be substituted, namely:-
"134. Decision to be taken by the majority.-(1) A minimum of three members of the Authority shall constitute quorum at its meetings.
(2) If the Members of the Authority differ in their opinion on any point, the point shall be decided according to the opinion of the majority of the members present and voting and in the event of equality of votes, the Chairman shall have the second or casting vote."
Amendment to rule 137
7. In rule 137 of the said rules, in clause (c), after sub-clause b, . the following shall be inserted, namely:-
"c. any other person alleging, under sub-rule (1) of rule 128, that a registered person has
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