See Full Document Text
(cid:315)ಶೇಷ ರರಾಜಯ್ ಪತಿತಿರ್ರ್ಕೆ
¨sÁU À– 4ಎ (cid:88)ಂೆ ಗಳೂರು, ಶುಕರ್ವಾರ,07, ಆಗ(cid:278)(cid:278)ಟ್, 2020(s (cid:97)ಾವರ್ ಣಣ, 16, ಶಕವಷ ೧೯೪2) ನಂ. 3339
Part – IVA
Benggaluru, FRIDAYY,07,AUGUST,2020( Shravanna,16, ShakaVVarsha 1942)
No. 3339
GOVEERNMENTT OF KARRNATAKAA
No.FD 05 CSL 20200 Karnnataka Govvernment Secretariaat,
Vidhaana Soudhha,
Bengaluru, daated: 07/008/2020.
NOTTIFICATIION (4-D//2020)
In eexercise off the powers conferrred by Section 164 oof the Karnnataka Gooods
and Serviices Tax AAct, 20177 (Karnataaka Act 227 of 2017), the GGovernmennt of
Karnatakaa on the recommeendations of the GGST Council, herebby makes the
ffollowing rules further to ammend the KKarnatakaa Goods and Servicees Tax Ruules,
2017, nammely:-
RULES
1. Title andd commeencementt.- (1) Thhese rules may bbe called the
Karnatakaa Goods annd Servicees Tax (Fiftth Amendmment) Rulees, 2020.
(2) SSave as ottherwise pprovided inn these rulles, they sshall be deeemed to hhave
come into force withh effect froom 27th daay of May, 2020.
2. AAmendment of rulee 7.- In thee Karnatakka Goods aand Servicces Tax Ruules,
2017 (herreinafter rreferred too as the said ruless) in rulee 7, for thhe Table, the
ffollowing TTable shalll be deemmed to havee been subbstituted wwith effect from 1st AApril
2020, nammely:-
"
(1)R.N.I. No. KARBIL/2001/47147 POSTAL REGN. No. RNP/KA/BGS/2202/2017-19
Licensed to post without prepayment WPP No. 297
2
Table
Sl. Section under Category of registered Rate of tax
No. which composition persons
levy is opted
(1) (1A) (2) (3)
1. Sub-sections (1) and Manufacturers, other than Half percent of the
(2) of section 10 manufacturers of such goods turnover in the State
as may be notified by the
Government
2. Sub-sections (1) and Suppliers making supplies Two and a half
(2) of section 10 referred to in clause (b) of percent of the
paragraph 6 of Schedule II turnover in the State
3. Sub-sections (1) and Any other supplier eligible for Half percent of the
(2) of section 10 composition levy under sub- turnover of taxable
sections (1) and (2) of section supplies of goods and
10 services in the State
4. Sub-section (2A) of Registered persons not Three percent of the
section 10 eligible under the composition turnover of supplies
levy under sub-sections (1) of goods and services
and (2), but eligible to opt to in the State.
pay tax under sub-section
(2A), of section 10
"
3. Amendment of rule 26.- In rule 26 of the said rules, in sub-rule(1), for the
second proviso, following provisos shall be substituted, namely:-
“Provided further that a registered person registered under the provisions of
the Companies Act, 2013 (Central Act 18 of 2013) shall, during the period from
the 21st day of April, 2020 to the 30th day of September, 2020, also be allowed to
furnish the return under section 39 in FORM GSTR-3B verified through
electronic verification code (EVC).
Provided also that a registered person registered under the provisions of the
Companies Act, 2013 (Central Act 18 of 2013) shall, during the period from the
27th day of May, 2020 to the 30th day of September, 2020, also be allowed to
furnish the details of outward supplies under section 37 in FORM GSTR-1
verified through electronic verification code (EVC).”
By Order and in the name of the
Governor of Karnataka,
(K.SAVITHRAMMA)
Under-Secretary to Government,
Finance Department (C.T.-1).
ಮುದರ್ಕರು ಹಾಗೂ ಪರ್ಕಾಶಕರು:- ಸಂಕಲನಾಧಿಕಾರಿಗಳು, ಕನಾರ್ಟಕ ರಾಜಯ್ಪತರ್, ಸಕಾರ್ರಿ ಕೇಂದರ್ ಮುದರ್ಣಾಲಯ, ಬೆಂಗಳೂರು