9911796707
TMI BlogKarnataka Goods and Services Tax (Second Amendment) Rules, 2022.X X X X Extracts X X X X X X X X Extracts X X X X ..... nuary, 2022, namely: - (4) No input tax credit shall be availed by a registered person in respect of invoices or debit notes the details of which are required to be furnished under sub-section (1) of section 37 unless,- (a) the details of such invoices or debit notes have been furnished by the supplier in the statement of outward supplies in FORM GSTR-1 or using the invoice furnishing facility; and (b) the details of such invoices or debit notes have been communicated to the registered person in FORM GSTR-2B under sub-rule (7) of rule 60. 3. Amendment of rule 80 .- In rule 80 of the said rules,- (a) after sub-rule (1), the following sub-rule shall be inserted, namely:- (1A) Notwithstanding anything contained in sub-rule (1), for the financial year 2020-2021 the said annual return shall be furnished on or before the twenty-eighth day of February, 2022. ; (b) after sub-rule (3), the following sub-rule shall be inserted, namely:- (3A) Notwithstanding anything contained in sub-rule (3), for the financial year 2020-2021 the said self-certified reconciliation statement shall be furnished along with the said annual return on or before the twenty-eighth day ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e to be sold and the purpose of sale: Provided that, where the person transporting said goods or the owner of such goods pays the amount of penalty under sub-section (1) of section 129, including any expenses incurred in safe custody and handling of such goods or conveyance, after the time period mentioned in sub-rule (1) but before the issuance of notice under this sub-rule, the proper officer shall cancel the process of auction and release such goods or conveyance. (3) The last day for submission of bid or the date of auction shall not be earlier than fifteen days from the date of issue of the notice referred to in sub-rule (2): Provided that, where the detained or seized goods are perishable or hazardous in nature or are likely to depreciate in value with passage of time, the said period of fifteen days may be reduced by the proper officer. (4) The proper officer may specify the amount of pre-bid deposit to be furnished in the manner specified by such officer, to make the bidders eligible to participate in the auction, which may be returned to the unsuccessful bidders, forfeited in case the successful bidder fails to make the payment of the full amount, as the case m ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... yance as the case may be, in case the person is registered under the Act, and where the said person is not required to be registered under the Act, the said amount shall be credited to the bank account of the person concerned. (2) where it is not possible to pay the balance of sale proceeds, as per clause (d) of sub-rule (1), to the person concerned within a period of six months from the date of sale of such goods or conveyance or such further period as the proper officer may allow, such balance of sale proceeds shall be deposited with the Fund. 8. Amendment of rule 159.- In rule 159 of the said rules,- (a) in sub-rule (2)- (i) after the words copy of the order of attachment , the words, letters and figures in FORM GST DRC-22 , shall be inserted with effect from the 1st day of January, 2022; (ii) after the words Commissioner to that effect , the words and figures, and a copy of such order shall also be sent to the person whose property is being attached under section 83. , shall be inserted with effect from the 1st day of January, 2022; (b) in sub-rule (3)- (i) for the words and if the taxable person , the words and if the persons, whose property has b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dule Serial No. Description of goods or Conveyance Quantity 1 2 3 Place: Date: Signature Name Designation: 10. Amendment of FORM GST DRC-11,- in FORM GST DRC-11 of the said rules,- (a) for the words, figures, letter and brackets See rule 144(5) 147(12) , the words, figures and brackets See rule 144(5),144A and 147(12) shall be substituted and shall be deemed to have been substituted with effect from 1st January, 2022; (b) for the word goods , the words goods or conveyance shall be substituted and shall be deemed to have been substituted with effect from 1st January, 2022; 11. Amendment of FORM GST DRC-12,- in FORM GST DRC-12 of the said rules,- (a) for the words, figures, brackets and letter See rule 144(5) 147(12) , the words, figures and brackets See rule 144(5),144A and 147(12) shall be substituted and shall be deemed to have been substituted with effect from 1st January, 2022; (b) for the word goods ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... operty. No debit shall be allowed to be made from the said account or any other account operated by the aforesaid person on the same PAN without the prior permission of this department. or The property mentioned above shall not be allowed to be disposed of without the prior permission of this department. Signature Name Designation Copy to (person) 13 . Amendment of FORM GST DRC-23,-in FORM GST DRC-23 of the said rules,- (a) After the figure and words /Immovable property registering authority , the figure and words / Regional Transport Authority/Other Relevant Authority , shall be inserted with effect from the 1st day of January, 2022; (b) for the words proceedings pending against the defaulting person which warrants the , in two places where they occur the words, requirement of , shall be substituted with effect from the 1st day of January, 2022; 14 . Amendment of FORM GST APL-01,- In FORM GST APL-01 of the said rules, in entry number 15, in clause (a), for the table the following table shall be substituted, with effect from the 1st day of January, 2022 namely:- ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
