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GOVERNMENT OF KARNATAKA

No. FD 02 CSL 2023 Karnataka Government Secretariat,

Vidhana Soudha,

Bengaluru, Dated:13.02.2023

NOTIFICATION (4-B/2023)

In exercise of the powers conferred by section 164 of the Karnataka Goods and Services Tax

Act, 2017 (Karnataka Act 27 of 2017), on the recommendation of the GST Council, the Government

of Karnataka, 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 (Second Amendment) Rules, 2023.

(2) Save as otherwise provided in these rules, they shall be deemed to have come into force with

effect from the 26^th day of December, 2022.

2. Amendment of rule 8.- In the Karnataka Goods and Services Tax Rules, 2017 (hereinafter

referred to as the said rules), in rule 8,-

(i) in sub-rule (1), the words and letter “mobile number, e-mail address,”, shall be omitted;

(ii) in sub-rule (2),-

(a) in clause (a), after the words “Direct Taxes”, the words “and shall also be verified

through separate one-time passwords sent to the mobile number and e-mail address

linked to the Permanent Account Number” shall be inserted;

(b) clauses (b) and (c), and entries relating thereto shall be omitted;

(iii) for sub-rule (4A), the following sub-rule shall be substituted, namely:-

¨sÁUÀ – 4ಎ

Part – IVA

, 13

2023(

1944)

BENGALURU, MONDAY, 13, FEBRUARY, 2023(MAGHA , 24, SHAKAVARSHA, 1944)

. 68

No. 68

“(4A) Every application made under sub-rule (4) by a person, other than a person notified

under sub-section (6D) of section 25, who has opted for authentication of Aadhaar number

and is identified on the common portal, based on data analysis and risk parameters, shall

be followed by biometric-based Aadhaar authentication and taking photograph of the

applicant where the applicant is an individual or of such individuals in relation to the

applicant as notified under sub-section (6C) of section 25 where the applicant is not an

individual, along with the verification of the original copy of the documents uploaded with

the application in FORM GST REG-01 at one of the Facilitation Centres notified by the

Commissioner for the purpose of this sub-rule and the application shall be deemed to be

complete only after completion of the process laid down under this sub-rule.”;

(iv) after sub-rule (4A), the following sub-rule shall be inserted, namely:-

“(4B) The Central Government may, on the recommendations of the Council, by

notification specify the States or Union territories wherein the provisions of sub-rule (4A)

shall not apply.”;

(v) in sub-rule (5), after the words, brackets and figure “sub-rule (4)”, the words, brackets,

figure and letter “or sub-rule (4A)”, shall be inserted.

3. Amendment of rule 9.- In rule 9 of the said rules, -

(i) in sub-rule (1), in the proviso, after clause (a), the following clause shall be inserted,

namely: -

“(aa) a person, who has undergone authentication of Aadhaar number as specified in sub-

rule (4A) of rule 8, is identified on the common portal, based on data analysis and risk

parameters, for carrying out physical verification of places of business; or”;

(ii) in sub-rule (2), in the proviso, after clause (a), the following clause shall be inserted,

namely: -

“(aa) a person, who has undergone authentication of Aadhaar number as specified in sub-

rule (4A) of rule 8, is identified on the common portal, based on data analysis and risk

parameters, for carrying out physical verification of places of business; or”.

4. Amendment of rule 12.- In rule 12 of the said rules, in sub-rule (3), after the word,

“Where,”, the words, brackets and figure, “on a request made in writing by a person to whom a

registration has been granted under sub-rule (2) or”, shall be inserted.

5. Amendment of rule 37.- In rule 37 of the said rules, in sub-rule (1), with effect from 1^st

day of October, 2022,-

(i) after the words, “value of such supply”, the words, “, whether wholly or partly,” shall

be inserted;

(ii) after the words, “shall pay”, the words, “or reverse” shall be inserted;

(iii) after the words, “in respect of such supply”, the letters and words, “, proportionate to

the amount not paid to the supplier,” shall be inserted.

6. Insertion of new rule 37A.- After rule 37 of the said rules, the following rule shall be

inserted, namely: -

“37A. Reversal of input tax credit in the case of non-payment of tax by the

supplier and re-availment thereof.- Where input tax credit has been availed by a registered

person in the return in FORM GSTR-3B for a tax period in respect of such invoice or debit

note, the details of which have been furnished by the supplier in the statement of outward

supplies in FORM GSTR-1 or using the invoice furnishing facility, but the return in FORM

GSTR-3B for the tax period corresponding to the said statement of outward supplies has not

been furnished by such supplier till the 30^th day of September following the end of financial

year in which the input tax credit in respect of such invoice or debit note has been availed, the

said amount of input tax credit shall be reversed by the said registered person, while furnishing

a return in FORM GSTR-3B on or before the 30^th day of November following the end of such

financial year:

Provided that, where the said amount of input tax credit is not reversed by the

registered person in a return in FORM GSTR-3B on or before the 30^th day of November

following the end of such financial year during which such input tax credit has been availed,

such amount shall be payable by the said person along with interest thereon under section 50:

Provided further that, where the said supplier subsequently furnishes the return in

FORM GSTR-3B for the said tax period, the said registered person may re-avail the amount

of such credit in the return in FORM GSTR-3B for a tax period thereafter.”.

7. Amendment of rule 46.- In rule 46 of the said rules, after clause (f), the following proviso

shall be inserted, namely:-

“Provided that where any taxable service is supplied by or through an electronic

commerce operator or by a supplier of online information and database access or retrieval

services to a recipient who is un-registered, irrespective of the value of such supply, a tax

invoice issued by the registered person shall contain the name and address of the recipient

along with its PIN code and the name of the State and the said address shall be deemed to be

the address on record of the recipient.”.

8. Amendment of rule 46A.- After rule 46A of the said rules, the following proviso shall be

inserted, namely, -

“Provided that, the said single “invoice-cum-bill of supply” shall contain the

particulars as specified under rule 46 or rule 54, as the case may be, and rule 49.”;

9. Amendment of rule 59.- In rule 59 of the said rules, in sub-rule (6), after clause (c) so

omitted, the following clause shall be inserted, namely:-

“(d) a registered person, to whom an intimation has been issued on the common portal under

the provisions of sub-rule (1) of rule 88C in respect of a tax period, shall not be allowed to

furnish the details of outward supplies of goods or services or both under section 37 in FORM

GSTR-1 or using the invoice furnishing facility for a subsequent tax period, unless he has

either deposited the amount specified in the said intimation or has furnished a reply explaining

the reasons for any amount remaining unpaid, as required under the provisions of sub-rule (2)

of rule 88C.”.

10. Amendment of rule 87.- In rule 87 of the said rules, after sub-rule (8), the following

proviso shall be inserted, namely:-

“Provided that, where the bank fails to communicate details of Challan Identification Number

to the Common Portal, the Electronic Cash Ledger may be updated on the basis of e-Scroll of

the Reserve Bank of India in cases where the details of the said e-Scroll are in conformity

with the details in challan generated in FORM GST PMT-06 on the Common Portal.”.

11. Insertion of new rule 88C.- After rule 88B of the said rules, the following rule shall be

inserted, namely:-

“88C. Manner of dealing with difference in liability reported in statement of outward

supplies and that reported in return.- (1) Where the tax payable by a registered person, in

accordance with the statement of outward supplies furnished by him in FORM GSTR-1 or

using the Invoice Furnishing Facility in respect of a tax period, exceeds the amount of tax

payable by such person in accordance with the return for that period furnished by him in

FORM GSTR-3B, by such amount and such percentage, as may be recommended by the

Council, the said registered person shall be intimated of such difference in Part A of FORM

GST DRC-01B, electronically on the common portal, and a copy of such intimation shall also

be sent to his e-mail address provided at the time of registration or as amended from time to

time, highlighting the said difference and directing him to-

(a) pay the differential tax liability, along with interest under section 50, through

FORM GST DRC-03; or

(b) explain the aforesaid difference in tax payable on the common portal,

within a period of seven days.

(2) The registered person referred to sub-rule (1) shall, upon receipt of the intimation

referred to in that sub-rule, either,-

(a) pay the amount of the differential tax liability, as specified in Part A of FORM

GST DRC-01B, fully or partially, along with interest under section 50, through FORM

GST DRC-03 and furnish the details thereof in Part B of FORM GST DRC-01B

electronically on the common portal; or

(b) furnish a reply electronically on the common portal, incorporating reasons in

respect of that part of the differential tax liability that has remained unpaid, if any, in

Part B of FORM GST DRC-01B,

within the period specified in the said sub-rule.

(3) Where any amount specified in the intimation referred to in sub-rule (1) remains

unpaid within the period specified in that sub-rule and where no explanation or reason is

furnished by the registered person in default or where the explanation or reason furnished by

such person is not found to be acceptable by the proper officer, the said amount shall be

recoverable in accordance with the provisions of section 79.”.

12. Amendment of rule 89.- In rule 89 of the said rules, in sub-rule (2),-

(i) after clause (k), the following clauses shall be inserted, namely:-

“(ka) a statement containing the details of invoices viz. number, date, value, tax paid

and details of payment, in respect of which refund is being claimed along with copy

of such invoices, proof of making such payment to the supplier, the copy of agreement

or registered agreement or contract, as applicable, entered with the supplier for supply

of service, the letter issued by the supplier for cancellation or termination of

agreement or contract for supply of service, details of payment received from the

supplier against cancellation or termination of such agreement along with proof

thereof, in a case where the refund is claimed by an unregistered person where the

agreement or contract for supply of service has been cancelled or terminated;

(kb) a certificate issued by the supplier to the effect that he has paid tax in respect of

the invoices on which refund is being claimed by the applicant; that he has not adjusted

the tax amount involved in these invoices against his tax liability by issuing credit

note; and also, that he has not claimed and will not claim refund of the amount of tax

involved in respect of these invoices, in a case where the refund is claimed by an

unregistered person where the agreement or contract for supply of service has been

cancelled or terminated;”;

(ii) in clause (m), after the proviso, the following proviso shall be inserted, namely:-

“Provided further that a certificate is not required to be furnished in cases where refund

is claimed by an unregistered person who has borne the incidence of tax.”.

13. Amendment of rule 90.- In rule 90 of the said rules, with effect from 18^th day

of May, 2021, -

(a) In sub-rule (4), for the words “State”, the word “Central”, shall be substituted.

(b) For the sub-rule (5), the following sub-rule shall be substituted, namely:-

“(5) The applicant may, at any time before issuance of provisional refund sanction order in

FORM GST RFD-04 or final refund sanction order in FORM GST RFD-06 or payment order

in FORM GST RFD-05 or refund withhold order in FORM GST RFD-07 or notice in FORM

GST RFD-08, in respect of any refund application filed in FORM GST RFD-01,

withdraw the said application for refund by filing an application in FORM GST RFD-01W.”

14. Amendment of rule 108.- In rule 108 of the said rules, for sub-rule (3), the following

sub-rule shall be substituted, namely: -

“(3) Where the decision or order appealed against is uploaded on the common portal, a final

acknowledgment, indicating appeal number, shall be issued in FORM GST APL-02 by the

Appellate Authority or an officer authorised by him in this behalf and the date of issue of the

provisional acknowledgment shall be considered as the date of filing of appeal:

Provided that, where the decision or order appealed against is not uploaded on the

common portal, the appellant shall submit a self-certified copy of the said decision or order

within a period of seven days from the date of filing of FORM GST APL-01 and a final

acknowledgment, indicating appeal number, shall be issued in FORM GST APL-02 by the

Appellate Authority or an officer authorised by him in this behalf, and the date of issue of the

provisional acknowledgment shall be considered as the date of filing of appeal:

Provided further that, where the said self-certified copy of the decision or order is not

submitted within a period of seven days from the date of filing of FORM GST APL-01, the

date of submission of such copy shall be considered as the date of filing of appeal.”.

15. Substitution of rule 109.- In rule 109 of the said rules, the following rule shall be

substituted, namely: -

“109. Application to the Appellate Authority.- (1) An application to the Appellate

Authority under sub-section (2) of section 107 shall be filed in FORM GST APL-03, along

with the relevant documents, either electronically or otherwise as may be notified by the

Commissioner and a provisional acknowledgment shall be issued to the appellant

immediately.

(2) Where the decision or order appealed against is uploaded on the common portal, a

final acknowledgment, indicating appeal number, shall be issued in FORM GST APL-02 by

the Appellate Authority or an officer authorised by him in this behalf and the date of issue of

the provisional acknowledgment shall be considered as the date of filing of appeal under sub-

rule (1):

Provided that, where the decision or order appealed against is not uploaded on the

common portal, the appellant shall submit a self-certified copy of the said decision or order

within a period of seven days from the date of filing of FORM GST APL-03 and a final

acknowledgment, indicating appeal number, shall be issued in FORM GST APL-02 by the

Appellate Authority or an officer authorised by him in this behalf, and the date of issue of the

provisional acknowledgment shall be considered as the date of filing of appeal:

Provided further that, where the said self-certified copy of the decision or order is not

submitted within a period of seven days from the date of filing of FORM GST APL-03, the

date of submission of such copy shall be considered as the date of filing of appeal.”.

16. Insertion of new rule 109C.- After rule 109B of the said rules, the following rule shall

be inserted, namely:-

“109C. Withdrawal of Appeal. - The appellant may, at any time before issuance of show

cause notice under sub-section (11) of section 107 or before issuance of the order under the

said sub-section, whichever is earlier, in respect of any appeal filed in FORM GST APL-01

or FORM GST APL-03, file an application for withdrawal of the said appeal by filing an

application in FORM GST APL-01/03W:

Provided that, where the final acknowledgment in FORM GST APL-02 has been

issued, the withdrawal of the said appeal would be subject to the approval of the appellate

authority and such application for withdrawal of the appeal shall be decided by the appellate

authority within seven days of filing of such application:

Provided further that, any fresh appeal filed by the appellant pursuant to such

withdrawal shall be filed within the time limit specified in sub-section (1) or sub-section (2)

of section 107, as the case may be.”

17. Amendment of rule 138.- In rule 138 of the said rules, in sub-rule (14), in the Annexure,

in column (2) of the table, against Sl. No. 5, after the brackets, word and figure “(Chapter 71)”, the

words, brackets and figures “excepting Imitation Jewellery (7117)” shall be inserted.

18. Amendment of rule 161.- In rule 161 of the said rules, for the word, “order”, the words

“intimation or notice”, shall be substituted.

19. Amendment of FORM GST REG-01.- In FORM GST REG-01 of the said rules,-

(i) in PART A, in the note, for the words, “Authorised signatory filing the application shall

provide his mobile number and email address”, the words, “E-mail Id and Mobile Number

shall be auto-populated from Income Tax database as linked with the Permanent Account

Number of the applicant”, shall be substituted;

(ii) under the heading “Instructions for submission of Application for Registration,” the serial

number 2 and entries relating therunder shall be omitted.

20. Amendment of FORM GST REG-17.- In FORM GST REG-17 of the said rules, after

the words “on merits”, the following shall be inserted, namely: -

“Kindly refer to the supportive document(s) attached for case specific details.”.

21. Substitution of FORM GST REG-19.- For FORM GST REG-19 of the said rules, the

following form shall be substituted, namely: -

“FORM GST REG-19

[See rule 22 (3)]

Reference Number

Date

Name

Address

GSTIN / UIN

Application Reference Number (ARN)

Date

Order for Cancellation of Registration

This has reference to show cause notice issued dated -----

 Whereas no reply to the show cause notice has been submitted;

and whereas, the undersigned based on record available with this office is of the opinion

that your registration is liable to be cancelled for following reason(s): or

 Whereas reply to the show cause notice has been submitted vide <ARN Number>

dated______;

and whereas, the undersigned on examination of your reply to show cause notice and

based on record available with this office is of the opinion that your registration is liable

to be cancelled for following reason(s): or

 Whereas no reply to the show cause notice has been submitted and on day fixed for

personal hearing, you did not appear in person or through an authorised representative;

and whereas, the undersigned based on record available with this office is of the opinion

that your registration is liable to be cancelled for following reason(s): or

 Whereas no reply to the show cause notice has been submitted, but you/ your authorised

representative attended the personal hearing and made a written or verbal submission;

and whereas, the undersigned on examination of your written or verbal submission

made during personal hearing and based on record available with this office is of the

opinion that your registration is liable to be cancelled for following reason(s): or

 Whereas reply to the show cause notice has been submitted vide <ARN Number>

dated______. But, you or your authorised representative did not attend the personal

hearing on scheduled or extended date;

and whereas, the undersigned on examination of your reply to show cause notice and

based on record available with this office is of the opinion that your registration is liable

to be cancelled for following reason(s): or

 Whereas reply to the show cause notice has been submitted vide <ARN Number>

dated______ and you/ your authorised representative attended the personal hearing,

made a written/oral submission during personal hearing;

and whereas, the undersigned has examined your reply to show cause notice as well as

submissions made at the time of personal hearing and is of the opinion that your

registration is liable to be cancelled for following reason(s):

ii.

The

effective

date

cancellation

your

registration

<<DD/MM/YYYY>>.

Kindly refer to the supportive document(s) attached for case specific

details.

It may be noted that a registered person furnishing return under sub-

section (1) of section 39 of the CGST Act, 2017 is required to furnish a final return

in FORM GSTR-10 within three months of the date of this order.

You are required to furnish all your pending returns.

It may be noted that the cancellation of registration shall not affect the

liability to pay tax and other dues under this Act or to discharge any obligation

under this Act or the rules made thereunder for any period prior to the date of

cancellation whether or not such tax and other dues are determined before or after

the date of cancellation.

Place:

Date:

Signature

Designation

Jurisdiction”.

22. Amendment of FORM GSTR-1.- In FORM GSTR-1 of the said rules, -

(a) Under the heading “Details of outword supplies of goods or services”,-

(i) for the word, “Year”, the words, “Financial Year” shall be substituted;

(ii) for the word, “Month”, the words, “Tax period” shall be substituted;

(b) for item 3 and entries relating thereunder the following shall be substituted, namely:-

“

“3.

(a)

ARN

<Auto>

(b)

Date of ARN

<Auto>

”

made through e-commerce operator”, the words, brackets and letters, “attracting reverse

charge (including supplies made through e-commerce operator attracting TCS)”, shall be

substituted;

(d) item 4C and entries relating thereto shall be omitted;

(e) in item 5A, for the figure, letters, words and brackets, “5A. Outward supplies (other than

supplies made through e-commerce operator, rate wise)”, the words, brackets, letters,

“Outward supplies (including supplies made through e-commerce operator, rate wise)” shall

be substituted;

(f) item 5B and entries relating there under shall be omitted;

(g) for the item 7 the following table shall be substituted, namely:-

“

Rate of

tax

Total Taxable value

Amount

Integrated

Central

State Tax/UT

Tax

Cess

7A. Intra-State supplies

Consolidated rate wise outward supplies [including supplies made through e-commerce

operator attracting TCS]

7B. Inter-State Supplies where invoice value is upto Rs 2.5 Lakh [Rate wise]–

Consolidated rate wise outward supplies [including supplies made through e-commerce

operator attracting TCS]

Place of Supply (Name of State)

”

(h) in item 9, -

(i) in the heading, for the words and letters “debit notes, credit notes, refund vouchers”,

the words, “debit and credit notes”, shall be substituted;

(ii) for the words and letter, “Revised details of document or details of original Debit or

Credit Notes or refund vouchers”, the words and letter, “Revised details of document

or details of original Debit or Credit Notes” shall be substituted;

(iii) under the column “Details of original document”, in column no. 2 and 3, the word,

“Inv” shall be omitted;

(iv) under the column “Details of original document”, in column no. 5 and 6 for the word

“Invoice”, the word “Document”, shall be substituted;

(i) in item 9A, for the words, “If the invoice/Shipping bill details furnished earlier were

incorrect”, the words, “Amendment of invoice/Shipping bill details furnished earlier”, shall

be substituted;

(j) in item 9B, the words, “/Refund voucher”, shall be omitted;

(k) in item 9C, for the words and brackets, “Debit Notes/Credit Notes/Refund voucher

[amendments thereof]”, the words and brackets, “Debit Notes/Credit Notes [Amended]”, shall

be substituted;

(l) in item 10, for the word, “Month”, the words, “Month/Quarter”, shall be substituted;

(m) item 10A (1) and entries relating thereunder shall be omitted;

(n) item 10B (1) and entries relating thereunder shall be omitted;

(o) in item 11, in the heading, after the words, “earlier tax period”, the brackets and words,

“(Net of refund vouchers, if any)”, shall be inserted;

(p) in item 12, in the sub-heading, in column no. 3, the brackets and words, “(Optional if HSN

is provided)” shall be omitted;

(q) After item 13 and before Verification, the following items shall be inserted, namely:-

“14. Details of the supplies made through e-commerce operators on which e-commerce

operators are liable to collect tax under section 52 of the Act or liable to pay tax u/s 9(5)

[Supplier to report]

Nature of supply

GSTIN of

e-commerce

operator

Net

value of

supplies

Tax amount

Integrated

tax

Central

tax

State /

UT tax

Cess

(a) Supplies on which

e-commerce operator

is liable to collect tax

u/s 52

(b) Supplies on which

e-commerce operator

is liable to pay tax u/s

9(5)

14A. Amendment to details of the supplies made through e-commerce operators on which e-

commerce operators are liable to collect tax under section 52 of the Act or liable to pay tax u/s

9(5) [Supplier to report]

Nature of

supply

Original details

Revised

details

Net

value of

supplies

Tax amount

Month /

Quarter

GSTIN of

e-commerce

operator

GSTIN of

commerce

operator

Integrated

tax

Central

tax

State /

UT tax

Cess

(a) Supplies

on which e-

commerce

operator is

liable to

collect tax u/s

(b) Supplies

on which e-

commerce

operator is

liable to pay

tax u/s 9(5)

15. Details of the supplies made through e-commerce operators on which e-commerce operator

is liable to pay tax u/s 9(5) [e-commerce operator to report]

Type of

supplier

Type of

recipient

GSTIN of

supplier

GSTIN of

recipient

Document

no.

Document

date

Rate

Value of

supplies

made

Tax amount

Place of

supply

Integrat

ed tax

Central

tax

State/U

T tax

Cess

Registered

15A (I). Amendment to details of the supplies made through e-commerce operators on which e-

commerce operator is liable to pay tax u/s 9(5) [e-commerce operator to report, for

registered recipients]

Type

suppli

Original details

Revised details

Rate

Value of

supplier

made

Tax amount

Place

supply

GSTIN of

supplier

GSTIN

recipient

Doc. no.

Doc. date

GSTIN

supplier

GSTIN

recipient

Doc

date

Integrat

ed tax

Centr

al tax

State/

tax

Cess

Registe

red

15A (II). Amendment to details of the supplies made through e-commerce operators on which

e-commerce operator is liable to pay tax u/s 9(5) [e-commerce operator to report, for

unregistered recipients]

Type of

supplier

Original details

Revised

details

Rate

Value of

supplies

made

Tax amount

Place

supply

GSTIN

supplier

Tax

period

GSTIN of

supplier

Integrated

tax

Central

tax

State

tax

Cess

Registered

Unregistered

”

(r) For the heading “Instructions”, and entries relating thereunder the following shall be

substituted, namely:-

“A.

General Instructions

1. Terms used:

a. GSTIN: Goods and Services Tax Identification Number

b. UIN:

Unique Identity Number

c. UQC:

Unit Quantity Code

d. HSN:

Harmonized System of Nomenclature

e. POS:

Place of Supply (Respective State)

f. TCS:

Tax collection at source by e-commerce operator

g. SEZ:

Special Economic Zone

h. ECO:

E-commerce operator

i. DTA:

Domestic Tariff Area

j. B to B: Supplies from one registered person to another registered person

k. B to C: Supplies from registered person to unregistered person

2. Quarterly taxpayers filing invoice details through GSTR-1 or IFF for the first two

month(s) of the quarter shall not repeat such details while filing GSTR-1 of the quarter.

B. Table specific instructions-

Sr. No. Table

No.

Instructions

Supplies made to registered persons including supplies made

through e-commerce operator attracting TCS u/s 52, but excluding

supplies attracting tax on reverse charge basis, shall be reported.

ii.

Supplies made u/s 9(5) for which e-commerce operator is liable to

pay tax shall not be reported in this table.

iii.

The supplies made by SEZ on cover of a bill of entry shall not be

reported by SEZ unit /developer.

Supplies made to registered persons, attracting tax on reverse charge basis,

shall be reported. Supplies made u/s 9(5) for which e-commerce operator is

liable to pay tax shall not be reported in this table.

Inter-State supplies made to unregistered persons having invoice value

more than Rs. 2.50 lakh shall be reported.

Exports with or without IGST shall be reported. Shipping bill details, if

applicable, can be provided later through table 9 if such details are not

available at the time of filing the statement.

Supplies made to SEZ units or SEZ developers, with or without IGST, shall

be reported.

Deemed export supplies shall be reported.

Supplies made to unregistered persons other than those reported in table 5

shall be reported. Values shall be net of credit and debit notes.

Supplies having no tax liability (Nil rated, exempted and non-GST

supplies) shall be reported. Supplies made through E-commerce Operator

Sr. No. Table

No.

Instructions

under section 9(5) shall not be included under exempted supplies of

supplier.

Amendment of values reported in table 4A, 4B, 5, 6A, 6B and 6C shall be

reported.

10.

Credit and debit notes issued during the period shall be reported.

11.

Amendment of credit and debit notes reported in table 9B shall be reported.

12.

Amendment of unregistered supplies reported in table 7 shall be reported.

13.

11(I)A

Advances received shall be reported. The values shall be net of refund

vouchers, if any.

14.

11(I)B

Advances adjusted during the period shall be reported.

15.

11(II)

Amendment to advances received or adjusted shall be reported.

16.

HSN details as per notifications issued by Government from time to time

shall be reported.

17.

Details of the documents issued during the period shall be reported.

18.

14(a)

Details of the supplies reported in any table from 4 to 10, made through e-

commerce operator on which ECO is liable to collect tax at source (TCS)

under section 52, shall be reported by the supplier.

19.

14(b)

Details of supplies made through ECO, on which ECO is liable to pay tax

u/s 9(5), shall be reported by the supplier. Tax on such supplies shall be

paid by the ECO and not by the supplier.

20.

14A(a)

Amendment to supplies reported in table 14(a) in earlier tax period shall be

reported.

21.

14A(b)

Amendment to supplies reported in table 14(b) in earlier tax period shall be

reported.

22.

(i) ECO shall report details of the supplies made through him/her on which

he/she is liable to pay tax u/s 9(5).

(ii) GSTIN of supplier and recipient, if registered, shall be reported.

(iii) Details of the documents issued by ECO shall be reported, if recipient

is registered.

Sr. No. Table

No.

Instructions

23.

15A(I)

Amendment to the details reported in table 15 in earlier tax periods in

respect of registered recipients shall be reported.

24.

15A(II)

Amendment to the details reported in table 15 in earlier tax periods in

respect of unregistered recipients shall be reported.”.

”

23. Amendment of FORM GST RFD-01.-In FORM GST RFD-01 of the said rules, in

Annexure 1, after Statement-7, the following statement shall be inserted, namely: -

“Statement-8 [rule 89(2)(ka)]

Refund Type: Refund for unregistered persons

Sl.

No.

GST

supp

lier

Document/Invoice Details

Tax Paid

Details of

payment of

invoice value to

the supplier

Details of

payment received

against

cancellation/

termination

Refund

Amount

Claimed

(I+C+S+C

ess)

Type

docum

ent

No.

Date

Taxab

Value

Inte

grat

Tax(

Centra

l Tax

(C)

State/

Tax

(S)

Cess

Date

Amount

Date

Amount

”

24. Amendment of FORM GST APL-02.-In FORM GST APL-02 of the said rules, in the

heading, after the word, figures and brackets “rule 108(3)”, the word, figures and brackets “and 109

(2)”, shall be inserted.

25. Insertion of FORM GST APL-03.-After FORM GST APL-03 of the said rules, the

following form shall be inserted, namely: -

“FORM GST APL-01/03 W

[See rule 109C]

Application for Withdrawal of Appeal Application

1. GSTIN:

2. Name of Business (Legal) (in case appeal is filed under sub-section (1) of section 107)

3. Name and designation of the appellant (in case appeal is filed under sub-section (2) of section

107):

4. Order No.& Date:

5. ARN of the Appeal & Date:

6. Reasons for Withdrawal:

Acceptance of order of the adjudicating authority.

ii.

Acceptance of order of a Higher Appellate Authority/ Court on similar subject matter

iii.

Need to file appeal again after rectification of mistakes/omission in the filed appeal

iv.

Amount involved in appeal is less than the monetary limit fixed for Appeal by the

Board/Commissioner

Any other reason

7. Declaration (applicable in case appeal is filed under sub-section (1) of section 107):

I/We <Taxpayer Name> hereby solemnly affirm and declare that the information given herein is true

and correct to the best of my/ our knowledge and belief and nothing has been concealed therefrom.

Place:

Signature

Date:

Name of Applicant /Applicant Officer

Designation/ Status.”.

26. Insertion of FORM GST DRC-01B.- After FORM GST DRC-01A of the said rules,

the following form shall be inserted, namely: -

“FORM GST DRC-01B

[See rule 88C]

PART-A (System Generated)

Intimation of difference in liability reported in statement of outward supplies and that

reported in return

Ref No:

Date:

GSTIN:

Legal Name:

It is noticed that the tax payable by you, in accordance with the statement of outward supplies

furnished by you in FORM GSTR-1 or using the invoice furnishing facility, exceeds the amount of

tax paid by you in accordance with the return furnished in FORM GSTR-3B for the

period<from><to> by an amount of Rs. …………… The details thereof are as follows:

Form Type

Liability declared/ paid (in Rs.)

IGST

CGST

SGST/UTGST

Cess

Total

FORM GSTR-1 / IFF

FORM GSTR-3B

Difference in liability

In accordance with sub-rule (1) of rule 88C, you are hereby requested to either pay the said

differential tax liability, along with interest under section 50, through FORM GST DRC-03 and

furnish the details thereof in Part-B of FORM GST DRC-01B, and/or furnish the reply in Part-B of

FORM GST DRC-01B incorporating reasons in respect of that part of the differential tax liability that

has remained unpaid, within a period of seven days.

It may be noted that where any amount remains unpaid within a period of seven days and

where no explanation or reason is furnished by you or where the explanation or reason furnished by

you is not found to be acceptable by the proper officer, the said amount shall be recoverable in

accordance with the provisions of section 79 of the Act.

This is a system generated notice and does not require signature.

PART-B

Reply by Taxpayer in respect of the intimation of difference in liability

Reference No. of Intimation:

Date:

I have paid the amount of the differential tax liability, as specified in Part A of FORM GST

DRC-01B, fully or partially, along with interest under section 50, through FORM GST DRC-03,

and the details thereof are as below:

ARN of

FORM GST

DRC-03

Paid Under

Head

Tax Period

IGST

CGST

SGST/U

TGST

CESS

AND/OR

The reasons in respect of that part of the differential tax liability that has remained unpaid, are

as under:

S. No

Brief Reasons for Difference

Details (Mandatory)

Excess Liability paid in earlier tax periods in

FORM GSTR-3B

Some transactions of earlier tax period which

could not be declared in the FORM GSTR-

1/IFF of the said tax period but in respect of

which tax has already been paid in FORM

GSTR-3B of the said tax period and which

have now been declared in FORM GSTR-

1/IFF of the tax period under consideration

FORM GSTR-1/IFF filed with incorrect

details and will be amended in next tax period

(including typographical errors, wrong tax

rates, etc.)

Mistake in reporting of advances received and

adjusted against invoices

Any other reasons

Verification

I _________________________________________ hereby solemnly affirm and declare that the

information given hereinabove is true and correct to the best of my knowledge and belief and nothing

has been concealed therefrom.

Signature of Authorised Signatory

Name:

Designation/Status:

Place:

Date:”.

27. Substitution of FORM GST DRC-03.- For FORM GST DRC-03 of the said rules, the

following form shall be substituted, namely:-

“FORM GST DRC- 03

[See rules 142(2) & 142 (3)]

Intimation of payment made voluntarily or made against the show cause notice (SCN) or statement

[or intimation of tax ascertained through FORM GST DRC-01A

GSTIN

Name

< Auto>

Cause of payment

<< drop down>>

Shipping bill details of

erroneous IGST refund (to be

enabled only if the specified

category is chosen in drop

down menu)

(i) Shipping Bill/ Bill of Export No. & Date:

(ii) Amount of IGST paid on export of goods:

(iii)Notification No. used for procuring inputs

at concessional rate or exemption:

(iv) Date of notification:

(v) Amount of refund received:

(vi) Amount of erroneous refund to be

deposited:

(vii) Date of credit of refund in Bank Account:

Section under which

voluntary payment is made

<< drop down>>

Details of show cause notice,

if payment is made within 30

days of its issue, scrutiny,

intimation of tax ascertained

through Form GST DRC-

01A, audit, inspection or

investigation, GST RFD-01,

others (specify)

Reference No./ARN

Date of issue/filing

Financial Year

Details of payment made including interest and penalty, if applicable

(Amount in Rs.)

Sr.

No.

Tax

Period

Act

Place

supply

(POS)

Tax/

Cess

Interest

Penalty, if

applicable

Fee

Others

Total

Ledger

utilised

(Cash /

Credit)

Debit

entry

no.

Date

debit

entry

8. Reasons, if any - << Text box>>

9. Verification-

I hereby solemnly affirm and declare that the information given hereinabove is true and correct

to the best of my knowledge and belief and nothing has been concealed therefrom.

Signature of Authorized Signatory

Name

Designation / Status

Date ……………..

Note -

1.Payment to be made only in cash for deposit of erroneous refund of unutilised Input Tax Credit

(ITC) and for deposit of erroneous refund of Integrated Goods and Services Tax (IGST), obtained in

contravention of sub-rule (10) of rule 96.

2. ARN of FORM GST RFD-01 to be mentioned mandatorily if cause of payment is selected as –

‘deposit of erroneous refund of unutilised ITC’.

3. Details of shipping bills to be entered in the same pattern in which the details have been entered in

the returns.”.

28. Amendment of FORM GST DRC-25.-

In FORM GST DRC-25 of the

said rules, –

(i) after the words, “Revisional authority/”, the words and letter, “Adjudicating authority or

Appellate authority under Insolvency & Bankruptcy Code/” shall be inserted;

(ii) for the words, “before disposal of appeal or revision”, the words, “before disposal of appeal

or revision or any other proceedings” shall be substituted;

(iii) after the words, “giving effect of appeal/ revision”, the letters and words, “or any other

proceedings” shall be inserted.

By Order and in the name of the

Governor of Karnataka,

(KAVITHA L)

Under Secretary to Government,

Finance Department (C.T-1)

ಮುದÎಕರು ²ಾಗೂ ಪÎಾಶಕರು:- ಸಂಕಲ£ಾĩಾĸಗಳ…, ಕ£ಾಟಕ ªಾಜÍಪತÎ, ಸಾĸ ೇಂದÎ ಮುದÎžಾಲಯ, ¦ೆಂಗಳˆರು

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

DN: c=IN, o=GOVERNMENT OF KARNATAKA, ou=DEPARTMENT OF PRINTING STATIONERY AND PUBLICATIONS,

postalCode=560001, st=Karnataka,

2.5.4.20=0d2a54c0803756f290179cb9f9000f3d464698fc8897aa98c5aa60a83745b840,

pseudonym=8499EAD368C135C9145AA762342F528AD8CBC17E,

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Date: 2023.02.14 15:12:48 +05'30'