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'