Notified Karnataka Goods and Services Tax (Third Amendment) Rules, 2018.
NO. FD 47 CSL 2017 Dated:- 31-1-2018 Karnataka SGST
GST – States
Karnataka SGST
Karnataka SGST
GOVERNMENT OF KARNATAKA
\nFINANCE SECRETARIAT
\nNOTIFICATION NO. FD 47 CSL 2017-
\n[4-M\/2017-STATE TAX], Bengaluru
\ndated: 31-01-2018
\nIn exercise of the powers conferred by section 164 of the Karnataka Goods and Services Tax Act, 2017 (Karnataka Act No. 27 of 2017) and on the recommendation of the GST Council, the Government of Karnataka hereby makes the following rules further to amend the Karnataka Goods and Services Tax Rules, 2017, namely:-
\nRULES
\nTitle and commencement
\n1. (1)These rules may be called the Karnataka Goods and Services Tax (Third Amendment) Rules, 2018.
\n(2) Save as otherwise provided, they shall be deemed to have come into force from 23rd day of January 2018.
\nAmendment of rule 3
\n2. In the Karnataka Goods and Services Tax Rules, 2017 (hereinafter referred to as the said rules), in ru<\/p>\n
= = = = = = = =<\/p>\n
Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n all be omitted. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n hat the aggregate value of exempt supplies shall exclude:- = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n e Input Service Distributor; = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n port of goods, shall be granted." = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n consignment value exceeding fifty thousand rupees- = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n rson or the recipient may generate the e-way bill in FORM GST EWB-01 electronically on the common portal after furnishing information in Part B of FORM GST EWB-01: = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n tered, the movement shall be said to be caused by such recipient if the recipient is known at the time of commencement of the movement of goods. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n he transporter may indicate the serial number of e-way bills generated in respect of each such consignment electronically on the common portal and a consolidated e-way bill in FORM GST EWB-02 maybe generated by him on the said common portal prior to the movement of goods. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n s mentioned in column (3) of the Table below from the relevant date, for the distance, within the country, the goods have to be transported, as mentioned in column (2) of the said Table:- = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n e shall be valid in every State and Union territory. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n (9601)."; = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n in column A. 7 shall be indicated at minimum two digit level for taxpayers having annual turnover upto five crore rupees in the preceding financial year and at four digit level for taxpayers having annual turnover above five crore rupees in the preceding financial year. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n","protected":false},"excerpt":{"rendered":" Notified Karnataka Goods and Services Tax (Third Amendment) Rules, 2018.NO. FD 47 CSL 2017 Dated:- 31-1-2018 Karnataka SGSTGST – StatesKarnataka SGSTKarnataka SGSTGOVERNMENT OF KARNATAKA FINANCE SECRETARIAT NOTIFICATION NO. FD 47 CSL 2017- [4-M\/2017-STATE TAX], Bengaluru dated: 31-01-2018 In exercise of the powers conferred by section 164 of the Karnataka Goods and Services Tax Act, 2017 … Continue reading “Notified Karnataka Goods and Services Tax (Third Amendment) Rules, 2018.”<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-12354","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/12354","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=12354"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/12354\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=12354"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=12354"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=12354"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
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\nAmendment of rule 24
\n5. In rule 24 of the said rules, in sub-rule (4), for the figures, letters and word "31st December, 2017", the figures, letters and word "31st March, 2018" shall be substituted;
\nInsertion of new rule 31A
\n 6. After rule 31 of the said rules, the following shall be inserted, namely:-
\n 31A. Value of supply in case of lottery, betting, gambling and horse racing.-(1) Notwithstanding anything contained in the provisions of this Chapter, the value in respect of supplies specified below shall be determined in the manner provided hereinafter.
\n (2)(a) The value of supply of lottery run by State Governments shall be deemed to be 100\/ 112 of the face value of ticket or of the price as notified in the Official Gazette by the organising State, whichever is higher.
\n (b) The value of supply of lottery authorised by State Governments shall be deemed to be 100\/128 of the face value of ticket or of the price as notified in the Official Gaz<\/p>\n
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\n (a) the value of supply of services specified in the notification of the Government of India in the Ministry of Finance, Department of Revenue No. 42\/2017-Integrated Tax (Rate), dated the 27th October, 2017 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number GSR 1338(E) dated the 27th October, 2017;
\n (b) the value of services by way of accepting deposits, extending loans or advances in so far as the consideration is represented by way of interest or discount, except in case of a banking company or a financial institution including a non-banking financial company, engaged in supplying services by way of accepting deposits, extending loans or advances; and,
\n (c) the value of supply of services by way of transportation of goods by a vessel from the customs station of clearance in India to a place outside India."
\nAmendment of rule 54
\n8. In rule 54 of the said rules, after s<\/p>\n
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\n (v) name, address and Goods and Services Tax Identification Number of the Input Service Distributor;
\n (vi) taxable value, rate and amount of the credit to be transferred; and
\n (vii) signature or digital signature of the registered person or his authorised representative.
\n(b) The taxable value in the invoice issued under clause (a) shall be the same as the value of the common services."
\nInsertion of rule 55A
\n9. After rule 55 of the said rules, the following shall be inserted, namely:-
\n "55A. Tax Invoice or bill of supply to accompany transport of goods.-The person-in-charge of the conveyance shall carry a copy of the tax invoice or the bill of supply issued in accordance with the provisions of rules 46, 46A or 49 in a case where such person is not required to carry an e-way bill under these rules."
\nAmendment of rule 89
\n10. In rule 89 of the said rules , for sub-rules (4A) and (4B), the following shall be substituted with effect fro<\/p>\n
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\nAmendment of rule 96
\n11. In rule 96 of the said rules,
\n (1) in sub-rule (1), for the words "an exporter", the words "an exporter of goods", shall be substituted with effect from 23rd October 2017;
\n (2) in sub-rule (2), for the words "relevant export invoices", the words "relevant export invoices in respect of export of goods", shall be substituted with effect from 23rd October 2017;
\n (3) in sub-rule (3), for the words "the system designated by the Customs shall process the claim for refund", the words "the system designated by the Customs or the proper officer of Customs, as the case may be, shall process the claim of refund in respect of export of goods", shall be substituted with effect from 23rd October 2017;
\n (4) for sub-rule (9), the following shall be substituted with effect from 23rd October 2017, namely:-
\n "(9) The application for refund of integrated tax paid on the <\/p>\n
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\n (i) in relation to a supply; or
\n (ii) for reasons other than supply; or
\n (iii) due to inward supply from an unregistered person,
\nshall, before commencement of such movement, furnish information relating to the said goods as specified in Part A of FORM GST EWB-01, electronically, on the common portal along with such other information as may be required at the common portal and a unique number will be generated on the said portal:
\n Provided that where goods are sent by a principal located in one State to a job worker located in any other State, the e-way bill shall be generated by the principal irrespective of the value of the consignment:
\n Provided further that where handicraft goods are transported from one State to another 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<\/p>\n
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\n Provided that where the goods are transported by railways or by air or vessel, the e-way bill shall be generated by the registered person, being the supplier or the recipient, who shall furnish, on the common portal, the-
\n (a) information in Part B of FORM GST EWB-01; and
\n (b) the serial number and date of the Railway Receipt or the Air Consignment Note or Bill of Lading, as the case may be.
\n(3) Where the e-way bill is not generated under sub-rule (2) and the goods are handed over to a transporter for transportation by road, the registered person shall furnish the information relating to the transporter on the common portal and the e-way bill shall be generated by the transporter on the said portal on the basis of the information furnished by the registered person in Part A of FORM GST EWB-01:
\n Provided that the regist<\/p>\n
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\n Explanation 2.-The e-way bill shall not be valid for movement of goods by road unless the information in Part-B of FORM GST EWB-01 has been furnished except in the case of movements covered under the third proviso to sub-rule (3) and the proviso to sub-rule (5).
\n (4) Upon generation of the e-way bill on the common portal, a unique e-way bill number (EBN) shall be made available to the supplier, the recipient and the transporter on the common portal.
\n (5) Where the goods are transferred from one conveyance to another, the consigner or the recipient, who has provided information in Part- A of the FORM GST EWB-01, or the transporter shall, before such transfer and further movement of goods, update the details of conveyance in the e-way bill on the common portal in FORM GST EWB-01:
\n Provided that where the goods are transported for a distance<\/p>\n
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\n (7) Where the consignor or the consignee has not generated FORM GST EWB-01 in accordance with the provisions of sub-rule (1) and the value of goods carried in the conveyance is more than fifty thousand rupees, the transporter shall generate FORM GSTEWB-01 on the basis of invoice or bill of supply or delivery challan, as the case may be, and may also generate a consolidated e-way bill in FORM GST EWB-02 on the common portal prior to the movement of goods:
\n Provided that where the goods to be transported are supplied through an e-commerce operator, the information in Part A of FORM GST EWB-01 may be furnished by such e-commerce operator.
\n (8) The information furnished in Part A of FORM GST EWB-01 shall be made avail<\/p>\n
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\nTABLE
\nSl. No.
\nDistance
\nValidity period
\n(1)
\n(2)
\n(3)
\n1.
\nUpto 100 km.
\nOne day
\n2.
\nFor every 100 km or part thereof thereafter
\nOne additional day:
\n Provided that the Commissioner may, by notification, extend the validity period of e-way bill for certain categories of goods as may be specified therein:
\n Provided further that where, under circumstances of an exceptional nature, the goods cannot be transported within the validity period of the e-way bill, the transporter may generate another e-way bill after updating the details in Part B of FORM GSTEWB-01.
\n Explanation.-For the purposes of this rule, the "relevant date" shall mean the date on which the e-way bill has been generated and the period of validity shall be counted from the time at which the e-way bill has been generated a<\/p>\n
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\n (14) Notwithstanding anything contained in this rule, no e-way bill is required to be generated-
\n (a) where the goods being transported are specified in Annexure;
\n (b) where the goods are being transported by a non-motorised conveyance;
\n (c) where the goods are being transported from the port, airport, air cargo complex and land customs station to an inland container depot or a container freight station for clearance by Customs;
\n (d) in respect of movement of goods within such areas as are notified under clause (d) of sub-rule (14) of rule 138 of the Goods and Services Tax Rules of the concerned State;
\n (e) where the goods, other than de-oiled cake, being transported are specified in the Schedule appended to Government of Karnataka Notification (02\/2017) No. FD 48 CSL 2017 dated the 29th June, 2017 published in the Karnataka Gazette, Extraordinary, Part-IVA, Number 592,dated the 29th June, 2017 as amended from time to time;\n <\/p>\n
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\nAmendment of rule 138A
\n13. In rule 138A of the said rules, in sub-rule (5), for the words "Notwithstanding anything contained", the words "Notwithstanding anything contained in" shall be substituted with effect from 1st February, 2018.
\nAmendment of rule 138B.-
\n14. In rule 138B of the said rules, in sub-rule (3), in the proviso, for the words "carried out by any", the words "carried out by any other" shall be substituted with effect from 1st February, 2018.
\nAmendment of FORM GST RFD-01A
\n15. In FORM GST RFD-01A of the said rules,-
\n(a) after Statement 1A, the following shall be inserted, namely:-
\n"Statement- 2 [rule 89(2)(c)]
\nRefund Type: Exports of services with payment of tax
\n(Amount in Rs.)
\nSr. No.
\nInvoice details
\nIntegrated tax
\nCess
\nBRC\/ FIRC
\nIntegrated tax and cess involved in debit note, if any
\nIntegrated tax and cess involved in credit note, if any
\nNet Integrated tax and cess (6+7+10 – 11)
\nNo.
\nDate\n<\/p>\n
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\n2.
\nDocument Number may be of Tax Invoice, Bill of Supply, Delivery Challan or Bill of Entry.
\n3.
\nTransport Document number indicates Goods Receipt Number or Railway Receipt Number or Airway Bill Number or Bill of Lading Number.
\n4.
\nPlace of Delivery shall indicate the PIN Code of place of delivery.
\n5.
\nReason for Transportation shall be chosen from one of the following:-
\nCode
\nDescription
\n1
\nSupply
\n2
\nExport or Import
\n3
\nJob Work
\n4
\nSKD or CKD
\n5
\nRecipient not known
\n6
\nLine Sales
\n7
\nSales Return
\n8
\nExhibition or fairs
\n9
\nFor own use
\n10
\nOthers
\nFORM GST EWB-02
\n(See rule 138)
\nConsolidated E-Way Bill
\nConsolidated E-Way Bill No.
\n:
\nConsolidated E-Way Bill Date
\n:
\nGenerator
\n:
\nVehicle Number
\n:
\nN<\/p>\n
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