Seeks to amend Notification No. (17/2019) No. FD 47 CSL 2017, dated the 7th September, 2019 - 21/2019 - No. FD 47 CSL 2017 - Karnataka SGST

FINANCE SECRETARIAT NOTIFICATION (21/2019) No. FD 47 CSL 2017, Bengaluru, dated: 16.10.2019 In exercise of the powers conferred by Section 128 of the Karnataka Goods and Services Tax Act, 2017 (Karnataka Act 27 of 2017), the Government of Karnataka, on the recommendations of the Council, hereby makes the following amendments in the of the Government of Karnataka Notification (17/2019) No. FD 47 CSL 2017, dated the 7th September, 2019, published in the Karnataka Gazette, Extraordinary, Part-IVA, No. 760, dated the 7th September, 2019, namely:- In the said notification, in the opening paragraph- (a) in clause (ii), for the figures, letters and word 20th September , the figures, letters and word 11 th October shall be inserted; (b) after the clause (iv), the following clauses shall be inserted, namely: - (v) the registered persons whose principal place of business is in the State of Jammu and Kashmir, having aggregate turnover of more than 1.5 crore rupees in the preceding financial year or the current financial year, who have furnished, electronically through the common portal, details of outward supplies in FORM GSTR-1 of the Karnataka Goods and Services Tax Rules, 2017 (hereafter referred to as the said rules), for the month of August, 2019, on or before the 11 th October, 2019, for failure to furnish the said FORM GSTR-1 by the due date; (vi) the registered persons whose principal place of business is in the State of Jammu and Kashmir, required to deduct tax at source under the provisions of Section 51 of the said Act, who have furnished electronically through the common portal, return in FORM GSTR-7 of the said rules under sub-section (3) of Section 39 of the said Act read with rule 66 of the said rules, for the month of July, 2019, on or before the 10th October, 2019, for failure to furnish the said FORM GSTR-7 by the due date; (vii) the registered persons whose principal place of business is in the State of Jammu and Kashmir, required to deduct tax at source under the provisions of Section 51 of the said Act, who have furnished electronically through the common portal, return in FORM GSTR-7 of the said rules under sub-section (3) of Section 39 of the said Act read with rule 66 of the said rules, for the month of August, 2019, on or before the 10th October, 2019, for failure to furnish the said FORM GSTR-7 by the due date; (viii) the registered persons whose principal place of business is in the State of Jammu and Kashmir, who have furnished, electronically through the common portal, return in FORM GSTR-3B of the said rules, for the month of July, 2019, on or before the 20th October, 2019, for failure to furnish the said FORM GSTR-3B by the due date; (ix) the registered persons whose principal place of business is in the State of Jammu and Kashmir, who have furnished, electronically through the common portal, return in FORM GSTR-3B of the said rules, for the month of August, 2019, on or before the 20th October, 2019, for failure to furnish the said FORM GSTR-3B by the due date. . By Order and in the name of the Governor of Karnataka, K. SAVITHRAMMA Under Secretary to Government, Finance Department (C.T- 1)