Karnataka Goods and Services Tax (Tenth Amendment) Rules, 2017

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.... 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 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." 3.      Amendment of rule 54.- in rule 54, ....

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....nbsp;     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 or the Central Goods and Services Tax Act may appeal to - (a)     the Additional Commissioner (Appeals) where such decision or order is passed by the Joint Commissioner; (b)     the Joint Commissioner (Appeals) where such decision or order is passed by the Deputy or Assistant Commissioner or Commercial Tax Officer within three months from the date on which the said decision or order....

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....           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 tax) (g) Recipient of....

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....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)] (Amount in Rs.) Turnover of inverte....