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TMI BlogKarnataka Goods and Services Tax (Seventh Amendment) Rules, 2017X X X X Extracts X X X X X X X X Extracts X X X X ..... (2) They shall come into force on the date of their publication in the Official Gazette. 2. Amendment of rule 3. - In the Karnataka Goods and Services Tax Rules, 2017, (1) in rule 3, for sub-rule (3A), the following sub-rule shall be substituted, namely:- (3A) Notwithstanding anything contained in sub-rules (1), (2) and (3), a person who has been granted registration on a provisional basis under rule 24 or who has been granted certificate of registration under sub-rule (1) of rule 10 may opt to pay tax under section 10 with effect from the first day of the month immediately succeeding the month in which he files an intimation in FORM GST CMP-02, on the common portal either directly or through a Facilitation Cent ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uarter shall furnish the return in FORM GSTR-4 for that period of the quarter for which he has paid tax under section 10 and shall furnish the returns as applicable to him for the period of the quarter prior to opting to pay tax under section 10 . 6. Amendment of FORM GST CMP-02 .- In FORM GST CMP 02 of the said rules, for the words, figures and brackets See rule 3(2) , the words, figures, brackets and letter See rule 3(3) and 3(3A) shall be substituted; 7. Amendment of FORM GSTR-1 .- In FORM GSTR - 1 of the said rules, for Table 6, the following shall be substituted, namely:- 6. Zero rated supplies and Deemed Exports GSTIN of recipient Invoice details Shipp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ; 8. Amendment of FORM GSTR-1A .- In FORM GSTR-1A of the said rules, for Table 4, the following shall be substituted, namely:- 4. Zero rated supplies made to SEZ and deemed exports GSTIN of recipient Invoice details Integrated Tax Cess No. Date Value Rate Taxable value Tax amount 1 2 3 4 5 6 7 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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