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GOVERNMENT OF KARNATAKA

No. FD 02 CSL 2021 Karnataka Government Secretariat,

Vidhana Soudha,

Bengaluru, Dated: 04.12.2021.

NOTIFICATION (4-F/2021)

In exercise of the powers conferred by section 164 of the Karnataka Goods

and Services Tax Act, 2017 (Karnataka Act 27 of 2017), the Government of

Karnataka on the recommendation of the Council, hereby makes the following rules

further to amend the Karnataka Goods and Services Tax Rules, 2017, namely:-

RULES

1. Title and commencement.- (1) These rules may be called the Karnataka

Goods and Services Tax (Seventh Amendment) Rules, 2021.

(2) They shall be deemed to have come into force with effect from the 1^st

day of August, 2021.

2. Amendment of rule 80.-In the Karnataka Goods and Services Tax

Rules, 2017 (hereinafter referred to as the said rules) for rule 80, the following shall

be substituted, namely: -

“80. Annual return.- (1) Every registered person, other than those referred

to in the second proviso to section 44, an Input Service Distributor, a person paying

tax under section 51 or section 52, a casual taxable person and a non-resident

taxable person, shall furnish an annual return for every financial year as specified

under section 44 electronically in FORM GSTR-9 on or before the thirty-first day

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Part – IV A

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BENGALURU, SATURDAY, 04, DECEMBER, 2021 ( MARGASHIRA , 13, SHAKAVARSHA, 1943)

. 931

No. 931

of December following the end of such financial year through the common portal

either directly or through a Facilitation Centre notified by the Commissioner:

Provided that, a person paying tax under section 10 shall furnish the annual

return in FORM GSTR-9A.

(2) Every electronic commerce operator required to collect tax at source under

section 52 shall furnish annual statement referred to in sub-section (5) of the said

section in FORM GSTR -9B.

(3) Every registered person, other than those referred to in the second proviso

to section 44, an Input Service Distributor, a person paying tax under section 51

or section 52, a casual taxable person and a non-resident taxable person, whose

aggregate turnover during a financial year exceeds five crore rupees, shall also

furnish a self-certified reconciliation statement as specified under section 44 in

FORM GSTR-9C along with the annual return referred to in sub-rule (1), on or

before the thirty-first day of December following the end of such financial year,

electronically through the common portal either directly or through a Facilitation

Centre notified by the Commissioner.”

3. Amendment of FORM GSTR-9.- In FORM GSTR-9 of the said rules, under

the heading ‘Instructions’,-

(1) in paragraph 4, -

(a) after the word, letters and figures “or FY 2019-20”, the word, letters and

figures “or FY 2020-21” shall be inserted;

(b) in the Table, in second column, for the word and figures “and 2019-20”,

wherever they occur, the word and figures “, 2019-20 and 2020-21”, shall be

substituted;

(2) in paragraph 5, in the Table, in second column,-

(a) against serial number 6B, after the letters and figures “FY 2019-20”, the

letters, figures and word “and 2020-21” shall be inserted;

(b) against serial numbers 6C and 6D, -

(i) after the word, letters and figures “For FY 2019-20”, the word and

figures “and 2020-21”, shall be inserted;

(ii)

for the word and figures “and 2019-20”, the figures and word “, 2019-

20 and 2020-21”, shall be substituted;

the letters, figures and word “FY 2019-20 and 2020-21”, shall be

substituted; and

(d) against serial number 7A, 7B, 7C, 7D, 7E, 7F, 7G and 7H, in the

entry, for the figures and word “2018-19 and 2019-20”, the figures

and word “2018-19, 2019-20 and 2020-21” shall be substituted.

(3) in paragraph 7, -

(a)

after the words and figures “April 2020 to September 2020.”, the following

shall be inserted, namely: -

“For FY 2020-21, Part V consists of particulars of transactions for the

previous financial year but paid in the FORM GSTR-3B between April

2021 to September 2021.”

(b)

in the Table, in second column, -

(I) against serial numbers 10 and 11, after the entries, the following

entry shall be inserted, namely: -

“For FY 2020-21, details of additions or amendments to any of the

supplies already declared in the returns of the previous financial year

but such amendments were furnished in Table 9A, Table 9B and

Table 9C of FORM GSTR-1 of April2021 to September 2021 shall be

declared here.”;

(II) against serial number 12, -

(1) after the words, letters and figures “For FY 2019-20, the

registered person shall have an option to not fill this table.”, the

following entry shall be inserted, namely: -

“For FY 2020-21, aggregate value of reversal of ITC which was

availed in the previous financial year but reversed in returns filed

for the months of April 2021 to September 2021 shall be declared

here. Table 4(B) of FORM GSTR-3B may be used for filling up

these details.”;

(2) for the figures and word “2018-19 and 2019-20”, the figures and

word “2018-19, 2019-20 and 2020-21”, shall be substituted;

(III) against serial number 13, -

(1) after the words, letters and figures “reclaimed in FY

2020-21, the details of such ITC reclaimed shall be furnished

in the annual return for FY 2020-21,”, the following entry

shall be inserted, namely: -

“For FY 2020-21, details of ITC for goods or services received in

the previous financial year but ITC for the same was availed in

returns filed for the months of April 2021 to September 2021 shall

be declared here. Table 4(A) of FORM GSTR-3B may be used for

filling up these details. However, any ITC which was reversed in the

FY 2020-21 as per second proviso to sub-section (2) of section 16

but was reclaimed in FY 2021-22, the details of such ITC reclaimed

shall be furnished in the annual return for FY 2021-22.”; and

(2)for the figures and word “2018-19 and 2019-20”, the figures and

word “2018-19, 2019-20 and 2020-21”, shall be substituted;

(4) in paragraph 8, in the Table, in second column, for the figures and word

“2018-19 and 2019-20” wherever they occur, the letters, figures and word “2018-

19, 2019-20 and 2020-21” shall be substituted.

4. Amendment of FORM GSTR-9C.-In FORM GSTR-9C of the said rules,-

(i) in Part A, in the table -

(a) in Sl no 9, after the entry relating to serial number K, the following serial

number and entry relating thereto shall be inserted, namely: -

“K-1

Others

.”;

(b) in Sl no 11, after entry relating to “0.10%”, the following entry shall be

inserted, namely: -

“Others

.”;

(I) in the heading, for the words “Auditor’s recommendation on

additional Liability due to non-reconciliation”, the words “Additional

Liability due to non-reconciliation” shall be substituted;

(II) after entry relating to “0.10%”, the following entry shall be inserted,

namely: -

“Others

.”;

(ii) after the table, for the portion beginning with “Verification:” and ending

with “and balance sheet etc.”, the following shall be substituted, namely: -

“Verification of registered person:

I hereby solemnly affirm and declare that the information given herein above

is true and correct and nothing has been concealed there from. I am

uploading this self-certified reconciliation statement in FORM GSTR-9C. I

am also uploading other statements, as applicable, including financial

statement, profit and loss account and balance sheet, etc.”;

(iii) in the instructions, -

(a) in paragraph 4, in the Table, in second column, for the figures and

word “2018-19 and 2019-20” wherever they occur, the figures and

word “2018-19, 2019-20 and 2020-21” shall be substituted;

(b) in paragraph 6, in the Table, in second column, for the figures and

word “2018-19 and 2019-20” wherever they occur, the figures and

word “2018-19, 2019-20 and 2020-21” shall be substituted.

namely, -

“7.

Part V consists of the additional liability to be discharged by the

taxpayer due to non-reconciliation of turnover or non-reconciliation of

input tax credit. Any refund which has been erroneously taken and

shall be paid back to the Government shall also be declared in this

table. Lastly, any other outstanding demand which is to be settled by

the taxpayer shall be declared in this Table.”;

(iv) Part B Certification and entries relating thereto shall be omitted.

By Order and in the name of the

Governor of Karnataka,

(KAVITHA L.)

Under Secretary to Government

Finance Department (C.T-1)

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Date: 2021.12.04 17:33:05 +05'30'