TaxTMI 
TaxTMI 
The Karnataka Goods and Services Tax (Seventh Amendment) Rules, 2018.
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....hall come into force on the date of their publication in the Official Gazette. 2. Amendment of rule 37.- In the Karnataka Goods and Services Tax Rules, 2017 (hereinafter referred to as the said rules), in rule 37, in sub-rule (1), after the first proviso, the following proviso shall be inserted, namely:- "Provided further that, the value of supplies on account of any amount added in accordance with the provisions of clause (b) of sub-section (2) of section 15 shall be deemed to have been paid for the purposes of the second proviso to sub-section (2) of section 16."; 3. Amendment of rule 58.-In rule 58 of the said rules, after sub-rule (1), the following sub-rule shall be inserted, namely:- "(1A) For the purposes of Chapter XVI of these ....
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....r which refund is claimed under sub-rules (4A) or (4B) or both; and (b) Adjusted Total turnover shall have the same meaning as assigned to it in sub-rule (4)." 5. Amendment of rule 95.- In rule 95 of the said rules, in sub-rule (3), for clause (a), the following shall be substituted with effect from 1st July, 2017, namely:- "(a) the inward supplies of goods or services or both were received from a registered person against a tax invoice;" ; 6. Amendment of rule 97.- In rule 97 of the said rules, in sub-rule (1), for the proviso, the following provisos shall be substituted, namely:- "Provided that, an amount equivalent to fifty per cent of the amount of integrated tax determined under sub-section (5) of section 54 of the Karnataka Goods....
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....ds and Services Tax Act, 2017 (Central Act 12 of 2017), where the eligible person does not claim return of the amount or is not identifiable; (d) imposition of penalty as specified under the Act; and (e) cancellation of registration under the Act. Explanation: For the purpose of this sub-rule, the expression, "concerned State" means the State in respect of which the Authority passes an order.", 8. Amendment of rule 138.- In rule 138 of the said rules, in sub-rule (14), after clause (n), the following clause shall be inserted, namely:- "(o) Where empty cylinders for packing of liquefied petroleum gas are being moved for reasons other than supply.", 9. Amendment of rule 138C.- In rule 138C of the said rules, after sub-rule (1), the foll....
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....ing thereto, the following shall be inserted, namely:- "Declaration I hereby declare that: (i) I am a citizen of India; (ii) I am a person of sound mind; (iii) I have not been adjudicated as an insolvent; and (iv) I have not been convicted by a competent court." 13. Amendment of FORM GST RFD-01.- In FORM GST RFD-01 of the said rules, in Annexure- 1 , (i) for Statement IA and the entries relating thereto, ' the following statement shall be substituted, namely:- "Statement 1A [see rule 89(2)(h)] Refund Type: ITC accumulated due to inverted tax structure [clause (ii) of first proviso to section 54(3)] Sl.No. Details of invoices of inward supplies received Tax paid on inward supplies Details of invoices of outward supplie....
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.... "; (ii) for Statement 5B, the following Statement shall be substituted, namely:- "Statement 5B [see rule 89(2)(g)] Refund Type: On account of deemed exports (Amount in Rs) Sl.No. Details of invoices of outward supplies in case refund is claimed by supplier/Details of invoices of inward supplies in case refund is claimed by recipient Tax paid GSTIN of the supplier No. Date Taxable Value Integrated Tax Central Tax State Tax/Union Territory Tax Cess 1 2 3 4 5 6 7 8 9 ." 15. Insertion of new FORM GST ENR-02.- After FORM GST ENR-01 of the said rules and the entries relating thereto, the following FORM shall be inserted, namely:- "FORM GST ENR-02 [See Rule 58(1A)] Application for obtaining unique common enrolment....