ವಿಶೇಷ ರ
ರಾಜ್ಯ ಪತ್ರಿ
ತ್ರಿಕೆ
೬ ಭಾಗ– IVಎ
Part– IVA
A
ಚೈತ್ರ ೨೭, ಶಕವ
aithra 27, Shak
ರ್ಷ ೧೯೪೨)
kaVarsha 1942
ಪ್ರಿಲ್, ೨೦೨೦ ( ಚೆ
IL,2020 (Cha
ಬೆಂಗಳೂರು, ಗುರು
ಬೆ
uru, THURSDA
Bengalu
ುವಾರ, ೧೬ , ಏಪಿ
AY,16 , APRI
2)
ನಂ. ೧೩೬
6
No. 136
GOVE
ERNMENT
T OF KAR
A
RNATAKA
No. FD 26 N
CSL 2020
Karnata
aka Governm
ment Secret
tariat,
Vidh
hana Soudha
a,
Bengalu
uru, dated: 16.04.2020
0.
NOTIF
FICATION
Whe
ereas sub-s
section (1) of section N
n 12 of th
(Karnataka
a Act 25 of
f 1957) pre
escribes tim he Karnata
aka Sales T
Tax Act, 1
1957
me for filin
section 12-
-B prescribe
es time for payment o ng of return
ns and sub
b-section (1
1) of
of tax in adv
the said Ac t
ct.
Whe
ereas rule 1
17(1) of the
e Karnataka vance by th
he dealers r
registered u
under
a Sales Tax
Central Sa
ales Tax (K
Karnataka) Rules, 195 x Rules, 19
957 and rul
le 6(b)(i) of
f the
57 provide
turnover/va t
alue and tax
x paid in adv
vance in FO
ORM 3.
Wher
reas due to the pandem
mic of Cor down, it ha d
as become difficult fo
or the regist for filing of stateme
ent of mon
nthly
rona Covid-
-19 virus a
and the con
nsequential lock
tered perso
limit specif l
fied above and there i
is a require ns to file th
he returns w
within the time
ement to rem
special proc
cedure for f
filing the re
elevant retur move this d
difficulty b
by prescribi
ing a
rn in FORM
Now
w, therefore
e, in exercis
se of the po M 3 by the p
persons liab
ble to file th
hem.
owers confe
41 of the K 4
Karnataka S
Sales Tax Act, 1957 ( erred under
r sub-section
n (2) of sec
ction
(Karnataka
of Karnata o
aka being of the opin
nion that it Act No.25 of 1957) t
the Governm
ment
is necessar
ry in public
c interest s o to do, he
ereby ೨ The statement to be submitted by the registered dealers under sub-rule (1) of Rule 18 of the said Rules, for the month of March 2020 and April 2020 shall be submitted, along with due payment of taxes, within twenty days from the end of the tax period to which it relates by sending the copy of such statement duly signed, to the e-mail id [email protected] and such submission of the statement shall be considered as due submission of the returns for such tax period. The physical copy of the above statement shall be submitted to the assessing authority within sixty days from the end of the tax period to which it relates.
By Order and in the name of the Governor of Karnataka,
(K.Savithramma)
Under Secretary to Government, Finance Department (C.T.-1).