The Karnataka Goods and Services Tax (Second Amendment) Rules, 2017.
04-B/2017 Dated:- 1-8-2017 Karnataka SGST
GST – States
Karnataka SGST
Karnataka SGST
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
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y:-
“(2) The amount, as specified in sub-rule (1) shall be determined separately for input tax credit of Central tax, State tax, Union territory 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),
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rn in FORM GSTR-3 based on the discrepancies, if any, between the return in FORM GSTR-3B and the return in FORM GSTR-3 and discharge his tax and other liabilities, 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
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