ವಿಶೇಷ ರ
ರಾಜ್ಯ ಪತ್ರಿ
ತ್ರಿಕೆ
ಬೆಂಗಳೂರು, ಬುಧ
ಧವಾರ ,೧೯, ಆಗ(cid:278)
64
Bengal
ವಣ, 28, ಶಕವರ್ಷ vana,28, Shaka
ರ್ ೧೯೪2) ) aVarsha 1942)
luru, WEDNESDA
AY,19,AUGUST
(cid:278)್ಟ, 2020( ಶ್ರಾವ
T,2020( Shrav
ಭಾಗ – 4ಎ
Part – IVA
ನಂ. 36 No. 36
64
GOVE
ERNMENT
T OF KAR
A
RNATAKA
No. FD 05 N
CSL 2020
Kar
rnataka Gov V Bengalu
vernment Se Vidhana Sou uru, dated:
ecretariat, udha, 19/08/2020
0.
OTIFICAT
TION (4-E
/2020)
NO
exercise of the power s conferred
d by Sectio
In e
Services Ta
ax Act, 201
17 (Karnata
aka Act 27 on 164 of t
the Karnata
aka Goods and
of 2017), t
recommend r
dations of t
the Counci l, hereby m the Governm
ment of Ka
arnataka, on
n the
makes the f
Karnataka G K
Goods and Services Ta
ax Rules, 2 following r
rules furthe
er to amend
d the
017, namel
ly:-
1. Title an
nd commen
ncement.-
(1) These rules may
Services Ta
ax (Sixth A
Amendment)
) Rules, 202
20. (2) They sh
hall be deem
med to have
e come into be called t
the Karnata
aka Goods and
force with
effect from
m the 1st day
y of July, 20
020.
2. Substitu
2
ution of r
ule 67A.- In the Ka
arnataka Go
(hereinafter
r referred t
to as the s
said rules), oods and S
Services Ta
ax Rules, 2017
for the ru
substituted,
, namely:-
ule 67A, th
he followin
ng rule sha
all be "67A . Manner o
of furnishin
ng of retur
rn or detail
ls of outwa
ard supplie
es by short
messa
aging servi
ice facility.
- Notwithst
tanding any
for a r
registered p
person who is required ything cont ained in thi
is Chapter,
d to furnish
a Nil return
n under Sec
ction 39 in FORM
M GSTR-3
3B or a N
Nil details of outward
d supplies under Sect
tion 37 in FORM
M GSTR-1
1 for a tax
x period, an
ny referenc
includ
de furnishin
ng of the sa
aid return o ce to electr
ronic furnis
shing shall
or the detail
short messaging service usin
ng the regis ls of outwa
ard supplies
s through a
stered mobi
the de
etails of ou
utward supp
plies shall b ile number and the sai d return or
be verified
based
d One Time Password f
facility.
by a regis
stered mobi
ile number R.N.I. No. KARBIL/2001/47147 POSTAL REGN. No. RNP/KA/BGS/2202/2017-19 Licensed to post without prepayment WPP No. 297 ೨ Explanation.-For the purpose of this rule, a Nil return or Nil details of outward supplies shall mean a return under Section 39 or details of outward supplies under Section 37, for a tax period that has nil or no entry in all the Tables in FORM GSTR-3B or FORM GSTR-1, as the case may be.".
By Order and in the name of the Governor of Karnataka,
(K.SAVITHRAMMA)
Under-Secretary to Government, Finance Department (C.T.-1)