(1)

Ļ¯ೇಷ ªಾಜÍ ಪĦΐೆ

GOVERNMENT OF KARNATAKA

No. FD 16 CSL 2023

Karnataka Government Secretariat,

Vidhana Soudha,

Bengaluru, dated: 28.07.2023.

NOTIFICATION (06/2023)

In exercise of the powers conferred by sub-section (1), sub-section (3) and sub-section (4)

of section 9, sub-section (1) of section 11, sub-section (5) of section 15, sub-section (1) of section 16

and section 148 of the Karnataka Goods and Services Tax Act, 2017 (Karnataka Act 27 of 2017), the

Government of Karnataka, on being satisfied that it is necessary in the public interest so to do, on the

recommendations of the Council, hereby makes the following further amendments inthe

Government of Karnataka Notification (11/2017) No. FD 48 CSL 2017, dated the 29^th June, 2017,

published in the Karnataka Gazette, Extraordinary, Part IVA, No.601, dated the 29^th June, 2017,

namely:-

In the said notification, -

(A) in the Table,

(i) against serial number 3, in column (3), in item (ie), following explanation shall be inserted,

namely:-

“Explanation. –This item refers to sub-items of the item (iv), (v) and (vi), against serial

number 3 of the Table as they existed in the notification prior to their omission vide

notification (03/2022) No. FD 20 CSL 2022 dated the 15^th July, 2022.”;

(ii) against serial number 9, in column (3), in item (iii), in sub-item (b), in the entries under

column (5), in condition (2), -

(a) for the words, figures and letters “on or before the 15^th March of the preceding

Financial Year”, the words, figures and letters “on or after the 1^st January of the

¨sÁUÀ – 4ಎ

Part – IVA

, 28

, 2023 (

, 06,

, 1945)

BENGALURU, FRIDAY, 28, JULY, 2023 (SHRAVANA, 06, SHAKAVARSHA, 1945)

. 353

No. 353

2

preceding Financial Year but not later than 31^st March of the preceding Financial

Year” shall be substituted;

(b) after the fourth proviso, the following proviso shall be inserted, namely:-

“Provided also that the option exercised by GTA to itself pay GST on the services

supplied by it during a Financial Year shall be deemed to have been exercised for the

next and future financial years unless the GTA files a declaration in Annexure VI to

revert under reverse charge mechanism on or after the 1^st January of the preceding

Financial Year but not later than 31^st March of the preceding Financial Year.”;

(iii) against serial number 24, in column (3), in item (i), in the Explanation, in clause (i) , sub-

clause (h) shall be omitted.

(B)

in Annexure V,

(i) in para 2, for the words “end of the financial year for which it is exercised”, the words and

figures “the start of the financial year for which I exercise option to revert under reverse charge

mechanism by filing Annexure VI on or before the due date” shall be substituted;

(ii) in note to the Annexure, for the words, figures and letters “The last date for exercising the

above option for any financial year is the 15^th March of the preceding financial year”, the

words, figures and letters “The above option for any Financial Year shall be exercised on or

after 1^st January of the preceding Financial Year but not later than 31^st March of the preceding

Financial Year” shall be substituted;

(C)

after Annexure V, the following Annexure shall be inserted, namely:-

“Annexure VI

FORM

Form for exercising option by a Goods Transport Agency intending to revert under reverse

charge mechanism to be filed before the commencement of any financial year to be submitted

before the jurisdictional GST Authority.

Reference No.-

Date: -

1. I/We______________

(name

of

Person),

authorized

representative

of

M/s……………………. had exercised option to pay GST on the services of GTA in relation

to transportation of goods supplied by us during, the financial year……………under forward

charge by filing Annexure V on ....................;

2. I hereby declare that I want to revert to reverse charge mechanism for Financial Year.........;

3. I understand that this option once exercised shall not be allowed to be changed within a period

of one year from the date of exercising the option and will remain valid till the end of the

financial year for which it is exercised.

3

Legal Name: -

GSTIN: -

PAN No.

Signature of Authorized representative:

Name Authorized Signatory :

Full Address of GTA:

(Dated Acknowledgment of jurisdictional GST Authority)

Note: The above option for any Financial Year shall be exercised on or after 1^st January of the

preceding Financial Year but not later than 31^st March of the preceding Financial Year”.

2. This notification shall be deemed to have come into force with effect from 27^th July, 2023.

By Order and in the name of the

Governor of Karnataka

(KAVITHA L)

Under Secretary to Government,

Finance Department (C.T-1)

[

ಮುದÎಕರು ²ಾಗೂ ಪΐಾಶಕರು:- ಸಂಕಲ£ಾĩಾĸಗಳ…, ಕ£ಾಟಕ ªಾಜÍಪತÎ, ಸಾĸ ೇಂದÎ ಮುದΞಾಲಯ, ¦ೆಂ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

S VISWANATH

Digitally signed by S

VISWANATH

Date: 2023.07.31 17:28:51

+05'30'