Implementation of GST in the State - Introduction of New Head of Account for incurring /accounitng expenditure of this Department. - GST - States - 11/2017-18

GOVERNMENT OF KARNATAKA Department of Commercial Taxes No. ADT/GST/New HOA/2017-18 Office of the Commissioner of Commercial Taxes (Karnataka), Gandhinagar, Bangalore. Dated: 05-12-2017. Commissioner of Commercial Taxes, Circular No. 11/2017-18 Sub:- Implementation of GST in the State - Introduction of New Head of Account for incurring/accounting Expenditure of this Department- reg. Ref:- Government letter No. FD 71 GIE 2017 dated:17-11-2017. Consequent on implementation of Goods and Services Tax(GST) in the state from 01-07-2017, Government has introduced a New Major Head of Account (HOA) 2043 - Collection charges under State Goods and Services Tax which has been given effect to from 01-12-2017 for accounting the expenditure of this Department relating to both administrative and Collection charges in place of the existing 2040 Taxes on sales etc., and 2045 Entertainment tax. It is ascertained from the Treasury Network Management Centre(TNMC), Bengaluru that the balances available under 2040 with the Controlling Officers and DDOs as at the end of 30-11-2017 have been withdrawn. Since the new Major Head 2043 has come into effect from 01-12-2017, all the Controlling officers/ DDOs are hereby directed to seek grants under the Major Head of Account 2043- Collection charges under State Goods and Services Tax from 01-12-2017. It is also hereby informed that the Minor, detailed and Object Heads of Account remain the same. If any Bills are returned/ rejected by the treasuries on this account, they may be prepared afresh mentioning the New Head of Account and re - presented to the treasury after ensuring release of Grants from this Office. While submitting the requirements for grants the Controlling Officers may send the consolidated details of Grants released upto 30-11-2017 to the Divisions and Unit offices and expenditure incurred there on under each Object Heads of Account for enabling this Office to release further Grants. Commissioner of Commercial Taxes (Karnataka), Bangalore.