GST – States – 04-B/2017 – Dated:- 1-8-2017 – FINANCE SECRETARIAT NOTIFICATION (04-B/2017) NO. FD 47 CSL 2017 BENGALURU, DATED: 01-08-2017. 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 called the Karnataka Goods and Services Tax (Second Amendment) Rules, 2017. (2) Save as otherwise provided, they shall come into force from the date of their publication in the Official Gazette. 2. Amendment of rule 24.- In the Karnataka Goods and Services Tax Rules, 2017 (hereinafter referred to as the said rules), in rule 24, in sub-rule (5), for the words within a period of thirty days from the appointed day , the words and figures on or before 30th September, 2017 shall be substituted with
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itory tax and Integrated tax. 5. Amendment of rule 46.- In rule 46 of the said rules, for the third proviso, the following proviso shall be substituted, namely:- Provided also that in the case of the export of goods or services, the invoice shall carry an endorsement SUPPLY MEANT FOR EXPORT/SUPPLY TO SEZ UNIT OR SEZ DEVELOPER FOR AUTHORISED OPERATIONS ON PAYMENT OF INTEGRATED TAX or SUPPLY MEANT FOR EXPORT/SUPPLY TO SEZ UNIT OR SEZ DEVELOPER FOR AUTHORISED OPERATIONS UNDER BOND OR LETTER OF UNDERTAKING WITHOUT PAYMENT OF INTEGRATED TAX , as the case may be, and shall, in lieu of the details specified in clause (e), contain the following details, namely,- (i) name and address of the recipient; (ii) address of delivery; and (iii) name of the country of destination. 5. Amendment of rule 61.- In rule 61 of the said rules, for sub-rule (5), the following sub-rules shall be substituted with effect from 1st July, 2017, namely.- (5) Where the time limit for furnishing of details in FORM GSTR-1
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ities, if any; (c) where the amount of input tax credit in FORM GSTR-3 exceeds the amount of input tax credit in terms of FORM GSTR-3B, the additional amount shall be credited to the electronic credit ledger of the registered person. 6. Amendment of rule 83.- In rule 83 of the said rules, in sub-rule (3), in the second proviso, for the word sub-section , the word sub-rule shall be substituted with effect from 1st July, 2017. 7. Amendment of rule 89.- In rule 89 of the said rules, in sub-rule (4), in clause (E), for the words and figures sub-section (112) of section 2 , the words and figures clause (112) of section 2 shall be substituted with effect from 1st July, 2017. 8. Amendment of FORM GST TRAN-1.- In FORM GST TRAN-1, of the said rules, in Sl. No. 7, in Table (a), in column (2) for the heading, HSN (at 6 digit level) the heading HSN as applicable shall be substituted with effect from 1st July, 2017. 9. Amendment of FORM GST TRAN-2.- In FORM GST TRAN-2, of the said rules, in Sl. No.
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