TaxTMI 
TaxTMI 
Karnataka Goods and Services Tax (Amendment) Rules, 2021
X X X X Extracts X X X X
X X X X Extracts X X X X
....followed by,- (a) biometric-based Aadhaar authentication and taking photograph, unless exempted under sub-section (6D) of section 25, if he has opted for authentication of Aadhaar number; or (b) taking biometric information, photograph and verification of such other KYC documents, as notified, unless the applicant is exempted under sub-section (6D) of section 25, if he has opted not to get Aadhaar authentication done, of the applicant where the applicant is an individual or of such individuals in relation to the applicant as notified under sub-section (6C) of section 25 where the applicant is not an individual, along with the verification of the original copy of the documents uploaded with the application in FORM GST REG-01 at one of the Facilitation Centers notified by the Commissioner for the purpose of this sub-rule and the application shall be deemed to be complete only after completion of the process laid down under this sub-rule.". 3. Amendment of rule 9.- In rule 9 of the said rules, ,- (a) in sub-rule (1), - (i) for the word "three", the word "seven" shall be substituted; (ii) for the provisos, the following proviso shall be substituted, namely: "Provided tha....
X X X X Extracts X X X X
X X X X Extracts X X X X
....nserted, namely:- "(e) avails input tax credit in violation of the provisions of section 16 of the Act or the rules made there under; or (f) furnishes the details of outward supplies in FORM GSTR-1 under section 37 for one or more tax periods which is in excess of the outward supplies declared by him in his valid return under section 39 for the said tax periods; or (g) violates the provision of rule 86B.". 5. Amendment of rule 21A.- In rule 21A of the said rules,- (a) in sub-rule (2), the words ", after affording the said person a reasonable opportunity of being heard," shall be omitted; (b) after sub-rule (2), the following sub-rule shall be inserted, namely: - "(2A) Where, a comparison of the returns furnished by a registered person under section 39 with (a) the details of outward supplies furnished in FORM GSTR-1; or (b) the details of inward supplies derived based on the details of outward supplies furnished by his suppliers in their FORM GSTR-1, or such other analysis, as may be carried out on the recommendations of the Council, show that there are significant differences or anomalies indicating contravention of the provisions of the Act or the rules made th....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ercent.", shall be substituted. 8. Amendment of rule 59.- In rule 59 of the said rules, after sub-rule (4), the following sub-rule shall be inserted, namely: - "(5) Notwithstanding anything contained in this rule, - (a) a registered person shall not be allowed to furnish the details of outward supplies of goods or services or both under section 37 in FORM GSTR-1, if he has not furnished the return in FORM GSTR-3B for preceding two months; (b) a registered person, required to furnish return for every quarter under the proviso to sub-section (1) of section 39, shall not be allowed to furnish the details of outward supplies of goods or services or both under section 37 in FORM GSTR-1or using the invoice furnishing facility, if he has not furnished the return in FORM GSTR-3B for preceding tax period; (c) a registered person, who is restricted from using the amount available in electronic credit ledger to discharge his liability towards tax in excess of ninety-nine percent of such tax liability under rule 86B, shall not be allowed to furnish the details of outward supplies of goods or services or both under section 37 in FORM GSTR-1 or using the invoice furnishing facility, if ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ncial year; or (e) the registered person is - (i) Government Department; or (ii) a Public Sector Undertaking; or (iii) a local authority; or (iv) a statutory body: Provided further that the Commissioner or an officer authorised by him in this behalf may remove the said restriction after such verifications and such safeguards as he may deem fit.". 11. Amendment of rule 117.- In rule 117 of the said rules, in sub-rule( 2), in clause(b), with effect from first day of July, 2017, the words brackets and figure "or sub-section (8)" shall be omitted. 12. Amendment of rule 138.- In rule 138 of the said rules, in sub-rule (10), with effect from the 1st day of January, 2021in the table ,- (a)in the entries relating to serial number 1, in column 2, for the figures and letters "100 km.", the figures and letters "200 km." shall be substituted; (b)in the entries relating to serial number 2, in column 2, for the figures and letters "100 km.", the figures and letters "200 km." shall be substituted. 13. Amendment of rule 138E.-In rule 138E of the said rules,- (a)in clause (b), for the words "two months", the words "two tax periods" shall be substituted; (b)after clause (c....