TaxTMI 
TaxTMI 
Karnataka Goods and Services Tax (Second Amendment) Rules, 2018
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....17 (Karnataka Act 27 of 2017)". 3. Amendment of rule 19.- In rule 19 of the said rules, after sub-rule (1), the following shall be inserted, namely:- "(IA) Notwithstanding anything contained in sub-rule (1), any particular of the application for registration shall not stand amended with effect from a date earlier than the date of submission of the application in FORM GST REG-14 on the common portal except with the order of the Commissioner for reasons to be recorded in writing and subject to such conditions as the Commissioner may, in the said order, specify." 4. Amendment of rule 89.- In rule 89 of the said rules, for sub-rule (4), the following shall be substituted with effect from 23rd October, 2017, namely:- "(4) In the case of zero-rated supply of goods or services or both without payment of tax under bond or letter of undertaking in accordance with the provisions of sub-section (3) of section 16 of the Integrated Goods and Services Tax Act, 2017 (Central Act 13 of 2017), refund of input tax credit shall be granted as per the following formula - Refund Amount = (Turnover of zero-rated supply of goods + Turnover of zero-rated supply of services) x Net I....
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.... of goods and the input tax credit availed in respect of other inputs or input services to the extent used in making such export of goods shall be granted." 5. Amendment of rule 95.- In rule 95 of the said rules,- (1) for sub-rule (1), the following shall be substituted, namely:- "(1) Any person eligible to claim refund of tax paid by him on his inward supplies as per notification issued under section 55 shall apply for refund in FORM GST RFD-10 once in every quarter, electronically on the common portal or otherwise, either directly or through a Facilitation Centre notified by the Commissioner, along with a statement of the inward supplies of goods or services or both in FORM GSTR-11" (2) in sub-rule (3), in clause (a), the words "and the price of the supply covered under a single tax invoice exceeds five thousand rupees, excluding tax paid, if any" shall be omitted. 6. Amendment of rule 96.- In rule 96 of the said rules,- (1) in the heading, after the words "paid on goods", the words "or services" shall be inserted with effect from 23rd October, 2017; (2) after sub-rule (8), the following shall be inserted, namely:- "(9) The per....
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....led therefrom. I, _ …………………………. hereby declare that I am authorised to sign on behalf of the Registrant. I would charge and collect tax liable from the non-assesse online recipient located in taxable territory and deposit the same with Government of India. Signature Place: Name of Authorised Signatory: Date: Designation: Note: Applicant will require to upload declaration (as per under mentioned format) along with scanned copy of the passport and photograph. List of documents to be uploaded as evidence are as follows:- 1. Proof of Place of Business of representative in India, if any: For own premises - Any document in support of the ownership of the premises like Latest Property Tax Receipt or Municipal Khata copy or copy of Electricity Bill. For Rented or Leased premises - A copy of the valid Rent / Lease Agreement with any document in support of the ownership of the premises of the Lessor like Latest Property Tax Receipt or Municipal Khata copy or copy of Electricity Bill. (c) For premises not covered in (a) and (b) above - A copy of the Consent Letter with any document in support of the ....
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....ated Goods and Services Tax Act, 2017."; 8. Amendment of FORM GST REG-13.- In FORM GST REG-13 of the said rules,- (a) in PART-B, at serial number 4, for the words, "Address of the entity in State", the words "Address of the entity in respect of which the centralized UIN is sought" shall be substituted; and (b) under the Instructions, for the words, "Every person required to obtain a unique identity number shall submit the application electronically" the words "Every person required to obtain a unique identity number shall submit the application electronically or otherwise." shall be substituted. 9. Substitution of FORM GSTR-11.- For FORM GSTR-11 of the said rules, the following shall be substituted, namely:- Form GSTR -11 [See rule 82] Statement of inward supplies by persons having Unique Identification Number (UIN) Year Tax Period 1. UIN 2. Name of the person having UIN Auto populated 3. Details of inward supplies received (Amount in Rs. for all Tables) GSTIN of supplier Invoice/Debit Note/Credit Note details Rate Taxable value Amount of tax Place of Supply No Date Value Integrated tax Central Tax State/UT Tax ....