GST – States – (4-O/2017) – Dated:- 5-4-2018 – 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 as otherwise provided in these rules, they shall come into force on the date of their publication in the Official Gazette. Amendment of ru
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er 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", the words "as may be allowed by the Authority", shall be substituted. Amendment of rule 133 5. In rule 133 of the said rules, after sub-r
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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 not passed on the benefit of reduction in the rate of tax on any supply of goods or services or the benefit of input tax credit to the recipient by way of commensurate re
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