The Karnataka Goods and Services Tax (Fourth Amendment) Rules, 2019.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....e provided in these rules, they shall be deemed to have come into force with effect from the twenty third day of April, 2019. 2. Amendment of rule 23.-In the Karnataka Goods and Services Tax Rules, 2017 (hereinafter referred to as the said rules), in rule 23, in sub-rule (1), after the first proviso, the following provisos shall be inserted, namely:- "Provided further that, all returns due for the period from the date of the order of cancellation of registration till the date of the order of revocation of cancellation of registration shall be furnished by the said person within a period of thirty days from the date of order of revocation of cancellation of registration: Provided also that where the registration has been cancelled with....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....rds, brackets and figure "return under sub-rule (1) shall discharge his liability towards tax, interest, penalty, fees or any other amount", the words, brackets and figure, "statement under sub-rule (1) shall discharge his liability towards tax or interest" shall be substituted; (d) in sub-rule (4),- (i) after the words and figures "opted to pay tax under section 10" the words, letters, figures and brackets "or by availing the benefit of the Government of Karnataka Notification (02/2019) No. FD 48 CSL 2017, dated the 7th March, 2019, published in the Karnataka Gazette, Extraordinary, Part-IVA,No.222,dated the 7th March, 2019" shall be inserted; (ii) in the Explanation,- (A) after the words "not be eligible to avail", the word "of" sh....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....rnish a statement in FORM GST CMP-08 for the period for which he has paid tax by availing the benefit under the said notification till the 18th day of the month succeeding the quarter in which the date of cessation takes place and furnish a return in FORM GSTR - 4 for the said period till the thirtieth day of April following the end of the financial year during which such cessation happens." 4. Insertion of Form GST CMP - 08.- After FORM GST CMP-07 of the said rules, the following form shall be inserted, namely:- Financial Year Quarter 1. GSTIN 2. (a) Legal name <Auto> (b) Trade name <Auto> (c) ARN <Auto> (After filing) (d) Date of filing <Auto> (After filing) 3. Summary of self-assessed liability (net of advances, credit....