N
r
K
2
No. FD 05
In e
Services Ta
recommend
Karnataka G
1. Title an
Services Ta
(2) They sh
2. Substitu
(hereinafter
substituted,
“67A
messa
for a r
FORM
FORM
includ
short
the de
based
¨sÁUÀ – 4J
Part – IVA
CSL 2020
exercise of
ax Act, 201
dations of t
Goods and
nd commen
ax (Sixth A
hall be deem
ution of r
r referred t
, namely:-
. Manner o
aging servi
registered p
M GSTR-3
M GSTR-1
de furnishin
messaging
etails of ou
d One Time
Bengal
GOVE
NO
the power
17 (Karnata
the Counci
Services Ta
ncement.-
Amendment)
med to have
ule 67A.-
to as the s
of furnishin
ice facility.
person who
3B or a N
1 for a tax
ng of the sa
service usin
utward supp
Password f
Xೆಂಗಳೂರು, ಬುಧ
luru, WEDNESDA
Ļಶೇಷ ರ
ERNMENT
OTIFICAT
s conferred
aka Act 27
l, hereby m
ax Rules, 2
(1) These
) Rules, 202
e come into
In the Ka
said rules),
ng of retur
- Notwithst
is required
Nil details
x period, an
aid return o
ng the regis
plies shall b
facility.
ಧವಾರ ,19, ಆಗĖ
AY,19,AUGUST
(1)
ರಾಜಯ್ ಪತಿರ್
T OF KAR
Kar
TION (4-E
d by Sectio
of 2017), t
makes the f
017, namel
rules may
20.
force with
arnataka Go
for the ru
rn or detail
tanding any
d to furnish
of outward
ny referenc
or the detail
stered mobi
be verified
Ėಟ್, 2020(s aಾರ್ವ
T,2020( Shrav
ತಿರ್ಕೆ
RNATAKA
rnataka Gov
V
Bengalu
/2020)
on 164 of t
the Governm
following r
ly:-
be called t
effect from
oods and S
ule 67A, th
ls of outwa
ything cont
a Nil return
d supplies
ce to electr
ls of outwa
ile number
by a regis
ವಣ, 28, ಶಕವಷ
vana,28, Shaka
vernment Se
Vidhana Sou
uru, dated:
the Karnata
ment of Ka
rules furthe
the Karnata
m the 1st day
Services Ta
he followin
ard supplie
ained in thi
n under Sec
under Sect
ronic furnis
ard supplies
and the sai
stered mobi
೧೯೪2)
aVarsha 1942)
ecretariat,
udha,
19/08/2020
aka Goods
arnataka, on
er to amend
aka Goods
y of July, 20
ax Rules,
ng rule sha
es by short
is Chapter,
ction 39 in
tion 37 in
shing shall
s through a
d return or
ile number
)
ನಂ. 36
No. 36
0.
and
n the
d the
and
020.
2017
all be
64
64
2
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)
ಮುದರ್ಕರು ಹಾಗೂ ಪರ್ಕಾಶಕರು:- ಸಂಕಲನಾಧಿಕಾರಿಗಳು, ಕನಾರ್ಟಕ ರಾಜಯ್ಪತರ್, ಸಕಾರ್ರಿ ಕೇಂದರ್ ಮುದರ್ಣಾಲಯ, ಬೆಂಗಳೂರು
R.N.I. No. KARBIL/2001/47147 POSTAL REGN. No. RNP/KA/BGS/2202/2017-19
Licensed to post without prepayment WPP No. 297
SUNIL GARDE
Digitally signed by SUNIL GARDE
Date: 2020.08.19 17:24:51 +05'30'