ವಿಶೇಷ ರ
ರಾಜ್ಯ ಪತ್ರಿ
ತ್ರಿಕೆ
೮ ಭಾಗ– IVಎ
ರ್ವಾರ, ೧೭ , ಏಪ್ರಿ
Part– IVA
A
ೖತ್ರ ೨೮, ಶಕವಷ
hra 28, ShakaV
ಪ್ರಿಲ್, ೨೦೨೦ ( ಚೈ
,2020 (Chaith
ಬೆಂಗಳೂರು, ಶುಕ್ರ
ಬ
aluru, FRIDAY
Benga
Y,17 , APRIL
ರ್ಷ ೧೯೪೨)
Varsha 1942)
ನಂ. ೧೩೮
8
No. 138
GOVER
RNMENT
T OF KAR
RNATAK
No. FD 27
7 CSL 2020
0
KA
Karna
,
Secretariat ha,
Be
REM
ataka Gove Vidha engaluru, d
ernment S ana Soudh dated: 17.
.04.2020.
MOVAL O
OF DIFFIC
CULTIES O
ORDER (0
01/2020)
Whe
ereas, sub
b-section (
(1) of secti
ion 40 of
Act, 2003 A
(Karnatak
ka Act 32
the Karna
ataka Valu
ue Added
Tax
of 2004)
(hereafter
said Act) provides t
that an as
ssessment r in this O
Order refer
rred to as the
t under se
section 39
9 of an am
mount of
ection 38 or reasses
ssment un
nder
t be
tax due f
for any pr
made afte m
r five year
rs after the
rescribed t
tax period
d shall no
e end of th
he prescrib
section 40
0 of the sa
aid Act pro
ovides that bed tax pe
eriod. Sub
b-section (2
2) of
t if any tax
failed to g f
get registe
ered thoug
gh liable t x is not pa
aid by a de
ealer who
has
to do so o
punishme p
ent under
section 7
79 of the may be m m
ade within
n eight yea
or fraudul ently evad
ded attrac
cting
said Act, an assess
sment or reassessm
ment
ars from th
he end of t
Whe
ereas, sub
b-section (2
2) of secti the prescri
ibed tax p eriod.
on 62 of t
limit of th l
hirty days
from the
the said A ct provide
es for the t
time
date of a
an order w
preferred p
against su
uch order and the s within whi
ich the ap
ppeal shal
ll be
ame can b
one hund
dred and eighty da
ays, if the be extende
ed to a fur
rther perio
od of
e appellate
appellant has suffic
cient cause
e for not p e authorit
ty is satis
sfied that
the
referring t
Whe
ereas, sub
b-section (2
2) of secti the appeal
l within th
hat period;
on 63 of t
limit of si l
ixty days from the
the said A ct provide
es for the t
time
date of a
an order w
೧ within whi
ich the ap
ppeal shal
ll be೨ preferred against such order and the same can be extended to a further period of one hundred and eighty days, if the appellate tribunal is satisfied that the appellant has sufficient cause for not preferring the appeal within that period;
Whereas, sub-section (2) of section 63A of the said Act provides that a Joint Commissioner shall not exercise any power of revision if more than four years have expired after the passing of the order sought to be revised and sub-section (3) of this section provides for the time limit of one year from the date of initiation of proceeding or calling for the records, as the case may be, for passing orders under this section.
Whereas, sub-section (3) of section 64 of the said Act provides that an Additional Commissioner or the Commissioner shall not exercise any power of revision if four years have expired after the passing of the order sought to be revised.
Whereas, sub-section (1) of section 69 of the said Act provides for the time limit of five years from the date of an order passed, to an authority for rectification of mistakes apparent on record;
Whereas, due to the pandemic of Corona Covid-19 virus and the consequential lock down, it has become difficult to make the assessment under section 38 or reassessment under section 39 of the said Act within the time limit specified under section 40 of the said Act and there is a requirement to remove this difficulty by extending the time limit for making such assessment and reassessment. Further, there is also a requirement to extend the limitation applicable to appeal, revision and rectification under the said Act.
Whereas, sub-section (2) of Section 90 of the said Act provides that in case any difficulty arises in giving effect to the provisions of this Act, otherwise than in relation to the transition from the provisions of the Acts in force before the commencement of the said Act, the Government may, by notification, make such provisions, not inconsistent with the purposes of the said Act, as appear to it to be necessary or expedient for removing the difficulty.
೩Now, therefore, in exercise of the powers conferred by section 90 of the Karnataka Value Added Tax Act, 2003 read with sub-section (3) of section 174 of the Karnataka Goods and Services Tax Act, 2017 (Karnataka Act 27 of 2017), the Government of Karnataka, hereby makes the following Order, to remove the difficulties, namely:-
1. Title and commencement.- (1) This Order may be called the Karnataka Value Added Tax (Removal of Difficulties) Order, 2020.
(2) It shall come into force from the date of publication in the Official Gazette.
2. For the removal of difficulties, it is hereby clarified that,-
(a) for the purpose of calculating,-
(i) the "five years after the end of prescribed tax period" in sub- section (1) of section 40 of the Karnataka Value Added Tax Act, 2003 (Karnataka Act 32 of 2004) (hereinafter referred to as "said Act") relating to tax periods upto March 2016,shall be considered to be "five years and six months after the end of prescribed tax period";
(ii) the "eight years after the end of prescribed tax period" in sub- section (2) of section 40 of the said Act relating to tax periods upto March 2016, shall be considered to be "eight years and six months after the end of prescribed tax period";
(b) for those orders appealed against are served after 1st day of September, 2019 and before 30th day of November, 2019, for the purpose of calculating the "further period of one hundred and eighty days" in sub- section (2) of section 62 of the said Act, shall be considered to be "further period of two hundred seventy days";
(c) for those orders appealed against are served after 1st day of September, 2019 and before 30th day of November, 2019, for the purpose of calculating the "further period of one hundred and eighty days" in೪ sub-section (2) of section 63 of the said Act, shall be considered to be "further period of two hundred seventy days";
(d) for the purpose of calculating,-
(i) the "four years have expired after the passing of the order sought to be revised" in sub-section (2) of section 63A of the said Act, relating to tax periods upto March 2016, shall be considered to be "four years and six months have expired after the passing of the order sought to be revised";
(ii) the "one year from the date of initiation of proceeding or calling for the records" in sub-section (3) of section 63A of the said Act relating to tax periods upto March 2016, shall be considered to be "one year and six months from the date of initiation of proceeding or calling for the records";
(e) for the purpose of calculating "four years have expired after the passing of the order sought to be revised"in sub-section (3) of section 64 of the said Act, relating to tax periods upto March 2016, shall be considered to be "four years and six months have expired after the passing of the order sought to be revised";
(f) for the purpose of calculating the "five years from the date of an order passed by it" in sub-section (1) of section 69 of the said Act, shall be considered to be "five years and six months from the date of an order passed by it";
By Order and in the name of the Governor of Karnataka,
(K.SAVITHRAMMA)
Under Secretary to Government, Finance Department (C.T.-1).
ಮುದ್ರಕರು ಹಾಗೂ ಪ್ರಕಾಶಕರು:- ಸಂಕಲನಾಧಿಕಾರಿಗಳು, ಕರ್ನಾಟಕ ರಾಜ್ಯಪತ್ರ, ಸರ್ಕಾರಿ ಕೇಂದ್ರ ಮುದ್ರಣಾಲಯ, ಬೆಂಗಳೂರು