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TMI BlogKarnataka Goods and Services Tax (Fifth Amendment) Rules, 2019.X X X X Extracts X X X X X X X X Extracts X X X X ..... s Tax Identification Number has been assigned, the registered person, except those who have been granted registration under rule 12 or, as the case may be rule 16, shall as soon as may be, but not later than forty five days from the date of grant of registration or the date on which the return required under section 39 is due to be furnished, whichever is earlier, furnish information with respect to details of bank account, or any other information, as may be required on the common portal in order to comply with any other provision. . 3. Amendment of Rule 21.- In the said rules, in rule 21, after clause (c), the following clause shall be inserted, namely :- (d) violates the provision of rule 10A. . 4. Insertion of New Rule 32A.- After rule 32 of the said rules, the following new rule shall be inserted, with effect from the 1 st day of July, 2019 namely: - 32A. Value of supply in cases where Kerala Flood Cess is applicable.- The value of supply of goods or services or both on which Kerala Flood Cess is levied under clause 14 of the Kerala Finance Bill, 2019 shall be deemed to be the value determined in terms of section 15 of the Act, but shall not include the sa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... al tax, State tax or Union territory tax or cess in FORM GST PMT-09 . . 10. Amendment of Rule 91.- In the Rule 91 of the said rules in sub-rule (3), with effect from a date to be notified later, at all the places where they occur, for the words payment advice , the words payment order shall be substituted. 11. Amendment of Rule 92.- In Rule 92 of the said rules, with effect from a date to be notified later,- (a) in sub-rule (4), at all the places where they occur, for the words payment advice , the words payment order shall be substituted; (b) in sub-rule (4), after the words application for refund , the words on the basis of a consolidated payment advice shall be inserted; (c) after sub-rule (4), the following sub-rule shall be inserted, namely:- (4A) The Central Government shall disburse the refund based on the consolidated payment advice issued under sub-rule (4). ; (d) in sub-rule (5), for the words an advice , the words a payment order shall be substituted. 12. Amendment of Rule 94.- In Rule 94 of the said rules, with effect from a date to be notified later, for the words payment advice , the words payment order shall be sub ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... may be allowed by the Authority, shall be inserted; (b) in sub-rule (2),- (i) after the words All applications from interested parties on issues of local nature the words, or those forwarded by the Standing Committee shall be inserted; (ii) after the words the State level Screening Committee and the Screening Committee shall, the words within two months from the date of receipt of a written application, or within such extended period not exceeding a further period of one month for reasons to be recorded in writing as may be allowed by the Authority, shall be inserted. 15. Amendment of Rule 128.- In Rule 129 of the said rules, in sub-rule (6), for the word three used in the phrase shall complete the investigation within a period of three months , the word six shall be substituted. 16. Amendment of Rule 132.- In Rule 132 of the said rules, in sub-rule (1), before the words Director General of Anti-profiteering the word Authority, shall be inserted. 17. Amendment of Rule 133.- In Rule 133 of the said rules,- (a) in sub-rule (1), for the word three the word six shall be substituted; (b) after sub-rule (2), the following sub-rule ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt of Karnataka Notification No. FD 48 CSL 2017 (02/2019), dated the 7 th March, 2019, published in the Karnataka Gazette, Extraordinary, Part IV A, vide number 222, dated the 7 th March, 2019, shall be Inserted; (b) for the word returns the words, letters and figures statement in FORM GST CMP-08 shall be substituted; (c) for the words tax periods the word quarters shall be substituted. 20. Amendment of FORM GST REG-01.- In FORM GST REG-01 of the said rules, in the Table appended to List of Documents to be uploaded , against serial no. 4, in the heading, after the words Bank Account Related Proof , the words , where details of such Account are furnished: shall be inserted. 21. Amendment of FORM GST REG-07.- In FORM GST REG-07 of the said rules, in PART-B, after entry 12, the following entry shall be inserted, namely:- 12A. Details of Bank Accounts (s) [Optional] Total number of Bank Accounts maintained by the applicant (Upto 10 Bank Accounts to be reported) Details of Bank Account 1 Account Number ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 3. (a) Aggregate turnover in the preceding Financial Year (Auto populated) (b) ARN Auto (after filing) (c) Date of ARN Auto (after filing) 4. Inward supplies including supplies on which tax is to be paid on reverse charge GSTIN of supplier Invoice details Rate Taxable value Amount ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Auto Auto Auto Auto 2. Inward supplies attracting reverse charge including import of services Auto Auto Auto Auto Auto 3. Tax paid (1+2) Auto Auto Auto Auto Auto 4. Interest paid, if any Auto Auto Auto Auto Auto 6. Tax rate wise details of outward supplies / inward supplies attracting reverse charge during the year (Net of advances, credit and debit notes and any other adjustment due to amendments etc.) Sl.No. Type of supply (Outward/ Inward) Rate of tax (%) Value Amount of tax Integrated tax Central tax State/ UT tax Cess 1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 4. Cess Auto Auto Auto 9. Refund claimed from Electronic cash ledger Description Tax Interest Penalty Fee Other Debit Entry Nos. 1 2 3 4 5 6 7 (a) Integrated tax (b) Central Tax (c) State/UT Tax (d) Cess B ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... be inserted, namely:- It may be noted that additional liability for the FY 2017-18 not declared in FORM GSTR-1 and FORM GSTR-3B may be declared in this return. However, taxpayers cannot claim input tax credit unclaimed during FY 2017-18 through this return. ; (e) In the instructions, in serial no. 5, in the Table, in column 2,- (i) against serial no. 8A, after the words, letters and figures corresponding suppliers in their FORM GSTR-1. , the following words, letters and figures shall be inserted, namely:- It may be noted that the FORM GSTR-2A generated as on the 1st May, 2019 shall be auto-populated in this table. ; (ii) against serial no. 8C, for the words to September 2018 , the figures and words 2018 to March 2019 shall be substituted; (f) in the instructions, in serial no. 7,- (i) for the words, letters, brackets and figures of April to September of current FY or date of filing of Annual Return for previous financial year (for example in the annual return for the FY 2017-18, the transactions declared in April to September 2018 for the FY 2017-18 shall be declared), whichever is earlier , the words and figures between April 2018 to March 2019 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 5 6 Central tax, State/ UT tax, Integrated tax, Cess Tax Central tax, State/ UT tax Integrated tax, Cess Tax Interest Interest Penalty Penalty Fee Fee Others Others Total Total 7. Verification I hereby solemnly affirm and declare that the information given herein above is true and correct to the best of my knowledge and belief and nothing has been concealed therefrom. Place : ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Rate Taxable value Amount of tax Invoice details No / Date. HSN Code Qty. Value Integrated Tax Central Tax State /UT Tax Cess No. / Date HSN Code Qty. Taxable Value Refund applied for: Central Tax State/UT Tax Integrated Tax Cess Tot ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... namely: FORM GST DRC- 03 [See rule 142(2) 142 (3)] Intimation of payment made voluntarily or made against the show cause notice (SCN) or statement 1. GSTIN 2. Name Auto 3. Cause of payment drop down Audit, investigation, voluntary, SCN, annual return, reconciliation statement, others (specify) 4. Section under which voluntary payment is made drop down 5. Details of show cause notice, if payment is made within 30 days of its issue Reference No. Date of issue 6. Financial Year 7. Details of payment made including interest and penalty, if applicable (Amount in Rs.) Sl.No. Tax Period Act Place of supply (POS) ..... X X X X Extracts X X X X X X X X Extracts X X X X
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