The Karnataka Goods and Services Tax (Fifth Amendment) Rules, 2017.
04-E/2017 Dated:- 4-10-2017 Karnataka SGST
GST – States
Karnataka SGST
Karnataka SGST
FINANCE SECRETARIAT
NOTIFICATION (04-E/2017)
No. FD 47 CSL 2017, Bengaluru, Dated 04-10-2017
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 (Fifth Amendment) Rules, 2017.
(2) Save as otherwise provided, they shall c
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said date and shall furnish the statement in FORM GST ITC -03 in accordance with the provisions of sub-rule (4) of rule 44 with in a period of ninety days from the said date:
Provided that, the said persons shall not be allowed to furnish the declaration in FORM GST TRAN-1 after the statement in FORM GST ITC-03 has been furnished.”
(ii) in sub-rule (5), after the words, brackets and figure “or sub-rule (3)”, the words, brackets, figure and letter “or sub-rule (3A)”, shall be inserted.
3. Insertion of new rule 120A.- After rule 120 of the said rules, the following shall be inserted, namely:-
“120A Revision of declaration in FORM GST TRAN-1.- Every registered person who has submitted a declaration electronically in FORM GST TRAN-1 with
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ker located in any other State, the e-way bill shall be generated by the principal irrespective of the value of the consignment:
Provided further that, where handicraft goods are transported from the State to another State by a person who has been exempted from the requirement of obtaining registration under clauses (i) and (ii) of section 24, the e-way bill shall be generated by the said person irrespective of the value of the consignment.”
Explanation – For the purposes of this rule, the expression “handicraft goods” has the meaning as assigned to it in the Notification (No.6/2017) of No. FD 47 CSL 2017 dated: 15.09.2017 published in the Karnataka Gazette, Extraordinary, No.887 in Part-IV A dated 16th September 2017.”;
6. Amendment o
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