Karnataka Goods and Services Tax (Eighth Amendment) Rules, 2017 - 4-H/2017 - Karnataka SGST

FINANCE SECRETARIAT NOTIFICATION (4-H/2017) NO. FD 47 CSL 2017, BENGALURU, DATED: 09-11-2017. In exercise of the powers conferred by section 164 of the Karnataka Goods and Services Tax Act, 2017 (Karnataka Act 27 of 2017), on the recommendations of the Council, the Government of Karnataka hereby makes the following rules further to amend the Karnataka Goods and Services Tax Rules, 2017, namely:- RULES 1. Title and commencement. - (1) These rules may be called the Karnataka Goods and Services Tax (Eighth Amendment) Rules, 2017. (2) Save as otherwise provided in these rules, they shall be deemed to have come into force with effect from 18th October, 2017. 2. Amendment of Rule 89.- In the Karnataka Goods and Services Tax Rules, 2017 (herein after referred to as said rules), in rule 89, in sub-rule (1), for third proviso, the following proviso shall be substituted, namely:- Provided also that in respect of supplies regarded as deemed exports, the application may be filed by, - (a) the recipient of deemed export supplies; or (b) the supplier of deemed export supplies in cases where the recipient does not avail of input tax credit on such supplies and furnishes an undertaking to the effect that the supplier may claim the refund ; 3. Amendment of Rule 96A .-In rule 96A, in sub-rule (1), in clause (a), after the words after the expiry of three months , the comma and words , or such further period as may be allowed by the Commissioner, shall be inserted; 4. Amendment of FORM GST RFD-01 .-In FORM GST RFD-01 , of the said rules (a) for Statement-2 , the following Statement shall be substituted, namely:- Statement- 2 [rule 89(2)(c)] Refund Type: Exports of services with payment of tax (Amount in Rs.) Sl. No. Invoice details Integrated tax Cess BRC/ FIRC Integrated tax and cess involved in debit note, if any Integrated tax and cess involved in credit note, if any Net Integrated tax and cess (6+7+10-11) No. Date Value Taxable value Amt. No. Date 1 2 3 4 5 6 7 8 9 10 11 12 ; (b) for Statement-4 , the following Statement shall be substituted, namely: - Statement-4 [rule 89(2)(d) and 89(2)(e)] Refund Type: On account of supplies made to SEZ unit or SEZ Developer (on payment of tax) (Amount in Rs.) GSTIN of recipient Invoice details Shipping bill/ Bill of export/ Endorsed invoice by SEZ Integrated Tax Cess Integrated tax and cess involved in debit note, if any Integrat ed tax and cess involved in credit note, if any Net Integrated tax and cess (8+9+10- 11) No. Date Value No. Date Taxable Value Amt. 1 2 3 4 5 6 7 8 9 10 11 12 By order and in the name of the Governor of Karnataka, K.S. PADMAVATHI Under Secretary to Government, Finance Department (C.T.-1).