GST – States – 4-J /2017 – Dated:- 3-1-2018 – FINANCE SECRETARIAT NOTIFICATION (4-J /2017) No. FD 47 CSL, 2017, Bengaluru, Dated: 03-01-2018 In exercise of the powers conferred by section 164 of the Karnataka Goods and Services Tax Act, 2017 (Karnataka Act 27 of 2017), 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 (Tenth Amendment) Rules, 2017. (2) They shall be deemed to have come into force from 15th day of November, 2017. 2. Amendment of rule 43- In the Karnataka Goods and Services Tax Rules, 2017, in rule 43, after sub-rule (2), the following explanation shall be inserted, namely:- "Explanation – For the purposes of rule 42 and this rule, it is hereby clarified that the aggregate value of exempt supplies shall exclude the value of supply of services specified in the notification of the
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or issuance of the said notice, order or certificate in such Forms as appended to these rules." ; 5. Insertion of rule 107A.- After rule 107 of the said rules, the following shall be inserted, namely:- " 107A. Manual filing and processing. – Notwithstanding anything contained in this Chapter, in respect of any process or procedure prescribed herein, any reference to electronic filing of an application, intimation, reply, declaration, statement or electronic issuance of a notice, order or certificate on the common portal shall, in respect of that process or procedure, include manual filing of the said application, intimation, reply, declaration, statement or issuance of the said notice, order or certificate in such Forms as appended to these rules." ; 6. Insertion of rule 109A.- After rule 109 of the said rules, the following shall be inserted, namely:- " 109A. Appointment of Appellate Authority- (1) Any person aggrieved by any decision or order passed under this Act
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es, the following forms shall be inserted namely:- FORM-GST-RFD-01 A [See rules 89(1) and 97A] Application for Refund (Manual) (Applicable for casual taxable person or non-resident taxable person, tax deductor, tax collector and other registered taxable person) 1. GSTIN/Temporary ID 2. Legal Name 3. Trade Name, if any 4. Address 5. Tax period (if applicable) From (Year) (Month) To (Year) (Month) 6. Amount of Refund Claimed(Rs.) Act Tax Interest Penalty Fees Others Total Central tax State/UT tax Integrated tax Cess Total 7. Grounds of Refund Claim (select from drop down) (a) Excess balance in Electronic Cash Ledger (b) Exports of services- with payment of tax (c) Exports of goods/services- without payment of tax (accumulated ITC) (d) ITC accumulated due to inverted tax structure[under clause (ii) of first proviso to section 54(3)] (e) On account of supplies made to SEZ unit/ SEZ developer(with payment of tax) (f) On account of supplies made to SEZ unit/ SEZ developer (without payment of
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mnly affirm and certify that in respect of the refund amounting to Rs. / with respect to the tax, interest, or any other amount for the period from-to, claimed in the refund application, the incidence of such tax and interest has not been passed on to any other person. Signature Name – Designation / Status (This Declaration is not required to be furnished by applicants, who are claiming refund under clause (a) or clause (b) or clause (c) or clause (d) or clause (f) of sub-section (8) of section 54.) 8. Verification I/We hereby solemnly affirm and declare that the information given herein above is true and correct to the best of my/our knowledge and belief and nothing has been concealed therefrom. I/We declare that no refund on this account has been received by me/us earlier. Place Date Signature of Authorised Signatory (Name) Designation/ Status Annexure-1 Statement -1 [rule 89(5)] Refund Type: ITC accumulated due to inverted tax structure [clause (ii) of first proviso to section 54(3)
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