(1)
Ļಶೇಷ ರಾಜಯ್ ಪತಿರ್ಕೆ
GOVERNMENT OF KARNATAKA
No. FD 54 CSL 2021 Karnataka Government Secretariat,
Vidhana Soudha,
Bengaluru, dated:31-05-2021.
REMOVAL OF DIFFICULTIES ORDER (01/2021)
Whereas, sub-section (1) of Section 40 of the Karnataka Value Added Tax Act ,2003
(Karnataka Act 32 of 2004 ) (hereafter in this Order referred to as the said Act) provides that an
assessment under Section 38 or reassessment under Section 39 of an amount of tax due for any
prescribed tax period shall not be made after five years after the end of the prescribed tax period.
Sub-section(2) of Section 40 of the Act provides that if any tax is not paid by a dealer who has
failed to get registered though liable to do so or fraudulently evaded attracting punishment under
Section 79 of the said Act, an assessment or reassessment may be made within eight years from the
end of the prescribed tax period.
Whereas, sub-section(2) of Section 62 of the said Act provides for the time limit of thirty
days from the date of an order within which the appeal shall be preferred against such order and the
same can be extended to a further period of one hundred and eighty days, if the appellate authority
is satisfied that the appellant has sufficient cause for not preferring the appeal within that period;
Whereas, sub-section(2) of Section 63 of the said Act provides for the time limit of sixty days
from the date of an order within which the appeal shall be 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 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 an order sought to be revised .
¨sÁUÀ – 4J
Part – IVA
Xೆಂಗಳೂರು, ಸೋಮವಾರ ,31, ಮೇ, 2021(s೭ಷ ,10, ಶಕವಷ ೧೯೪3)
Bengaluru, MONDAY,31,MAY,2021( JYAISTHA ,10, ShakaVarsha 1943)
ನಂ. 541
No. 541
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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 the 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 purpose of the said Act, as appear to
it to be necessary or expedient for removing the difficulty.
Now, 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,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 Act
(Removal of Difficulties) Order,2021.
(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” sub‐section (1)
of Section 40 of the Karnataka Value Added Tax Act ,2003 (Karnataka Act 32
of 2004 ) (herein after referred to as “said Act”), relating to tax periods upto
March 2017, shall be considered to be “five years and three 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 said Act, relating to tax periods upto March 2017, shall be
considered to be “eight years and three months after the end of prescribed
tax period”;
(b) for the those orders appealed against are served after 1st day of October, 2020 and
before 31st day of December, 2020, 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 the those orders appealed against are served after 1st day of October, 2020 and
before 31st day of December, 2020, for the purpose of calculating the “further period of
one hundred and eighty days” in sub-section (2) of Section 63 of the said Act, shall be
considered to be “ further period of two hundred seventy days”;
3
(d) for the purpose of calculating,-
(i)
the “four years have expired after of passing of order sought to be revised” in
sub‐section (2) of Section 63A of the said Act, relating to tax periods upto
March 2017, shall be considered to be “four years and three months have
expired after the passing of the order sought to be revised”;
(ii)
the “one year from the date of initiation of proceedings or calling for records”
in sub‐section (3) of Section 63A of the said Act, relating to tax periods upto
March 2017, shall be considered to be one year and three months from the
date of initiation of proceedings or calling for the records”;
(e) for the purpose of calculating “four year have expired after of passing of order sought to
be revised” in sub-section (3) of Section 64 of the said Act, relating to tax periods upto
March 2017, shall be considered to be “four years and three months have expired after the
passing of the order sought to be revised”;
(f) for the purpose of calculating “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 three
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)
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: 2021.05.31 18:05:34 +05'30'