The Karnataka Goods and Services Tax (Third Amendment) Rules, 2017.
04-C/2017 Dated:- 29-8-2017 Karnataka SGST
GST – States
Karnataka SGST
Karnataka SGST
FINANCE SECRETARIAT
NOTIFICATION (4-C/2017)
No. FD 47 CSL 2017, Bengaluru, dated 29/08/2017
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 (Third 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 3.- In the Karnataka Goods and Services Tax Rules, 2017, (hereinafter referred to as the said rules), in rule 3, in sub-rule (4), for the words “sixty days
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ssioner in the Board, shall be deemed to be notified by the Commissioner.”;
5. Amendment of Rule 61.-In rule 61 of the said rules, in sub-rule (5), for the words “specify that”, the words “specify the manner and conditions subject to which the”, shall be substituted with effect from 1st day of July, 2017.
6. Amendment of Rule 87.- In rule 87 of the said rules, –
(a) in sub-rule (2), the following shall be inserted at the end, namely:-
“Provided that the challan in FORM GST PMT-06 generated at the common portal shall be valid for a period of fifteen days:
Provided further that a person supplying online information and database access or retrieval services from a place outside India to a non-taxable online recipient referred to in section 14 of the Integrated Goods and Services Tax Act, 2017 (Central Act 13 of 2017) may also do so through the Board's payment system namely, Electronic Accounting System in Excise and Service Tax from the date to be notified by the Board.”;
(b) in
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nder the heading 'Instructions for submission of Application for Registration', after Serial No. 15, the following shall be inserted, namely:-
“16. Government departments applying for registration as suppliers may not furnish Bank Account details.”;
9. substitution of FORM GST REG-13,- For FORM GST REG-13, the following shall be substituted with effect from the 29th day of June, 2017, for namely:-
“FORM GST REG-13
[See Rule 17]
Application/Form for grant of Unique Identity Number (UIN) to UN Bodies/ Embassies /others
State /UT – District –
PART A
(i)
Name of the Entity
(ii)
Permanent Account Number (PAN) of entity (Not applicable for entities specified in clause (a) of sub-section (9) of section 25 of the Act)
(iii)
Name of the Authorised Signatory
(iv)
PAN of Authorised Signatory
(Not applicable for entities specified in clause (a) of sub-section (9) of section 25 of the Act)
(v)
Email Address of the Authorised Signatory
(vi)
Mobile Number of the Authorised
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in clause (a) of sub-section (9) of section 25 of the Act)
Are you a citizen of India?
Yes / No
Passport No. (in case of foreigners)
Residential Address
Building No/Flat No
Floor No
Name of the Premises/Building
Road/Street
Town/City/Village
District
Block/Taluka
State
PIN Code
8.
Bank Account Details (add more if required)
Account Number
Type of Account
IFSC
Bank Name
Branch Address
9.
Documents Uploaded
The authorized person who is in possession of the documentary evidence shall upload the scanned copy of such documents including the copy of resolution / power of attorney, authorizing the applicant to represent the entity.
Or
The proper officer who has collected the documentary evidence from the applicant shall upload the scanned copy of such documents including the copy of resolution / power of attorney, authorizing the applicant to represent the UN Body / Embassy etc. in India and link it along with the UIN generated and allotted to respective UN Body/ Emb
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etails” in the application.
* PAN / Aadhaar will not be applicable for entities specified in clause (a) of sub-section (9) of section 25 of the Act.”;
10. Amendment of FORM GST TRAN-1.- In FORM GST TRAN-1 of the said rules, in Serial No. 7,-
(a) in item (a), for the word, figures and brackets “and 140(6)”, the comma, figures, brackets and word a, 140(6) and 140(7)” shall be substituted with effect from 18th July, 2017.
(b) in item (b),
(a) after the word, figures and brackets, “section 140(5)”, the words, figures and brackets “and section 140(7)” shall be inserted with effect from 18th July, 2017.
(b) for column heading “Name of the supplier” the words “Registration number of the supplier or input service distributor” shall be substituted with effect from 18th July, 2017.
(c) in the column heading “Eligible duties and taxes”, after the words “Eligible duties and taxes”, the brackets and words “(central taxes)” shall be inserted. With effect from 18th July, 2017.
By Order an
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