Karnataka Goods and Services Tax (Removal of Difficulties) Order, 2018
ORDER NO. 01/2018 Dated:- 31-12-2018 Karnataka SGST
GST – States
Karnataka SGST
Karnataka SGST
FINANCE SECRETARIAT
ORDER NO. 01/2018
No. FD 47 CSL 2017, Bengaluru, dated 31/12/2018
WHEREAS, sub-section (1) of Section 44 of the Karnataka Goods and Services Tax Act, 2017 (Karnataka Act 27 of 2017) (hereafter in this Order referred to as the said Act) provides that every registered person, other than an Input Service Distributor, a person paying tax under section 51 or section 52, a casual taxable person and a non-resident taxable person, shall furnish an annual return for every financial year electronically in such form and manner as may be prescribed on
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tion 172 of the Karnataka Goods and Services Tax Act, 2017, the Government of Karnataka, on recommendations of the Council, hereby makes the following Order, to remove the difficulties, namely:
1. Short title.-This Order may be called the Karnataka Goods and Services Tax (Removal of Difficulties) Order, 2018.
2. In Section 44 of the Karnataka Goods and Services Tax Act, 2017, after sub-section (2), the following Explanation shall be inserted, namely:
"Explanation.- For the purposes of this section, it is hereby declared that the annual return for the period from the 1st July, 2017 to the 31st March, 2018 shall be furnished on or before the 31st March, 2019.".
By Order and in the name of the Governor of Karnataka,
K.S. PADMAVA
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