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GOVERNMENT OF KARNATAKA

No. FD 02 CSL 2023 Karnataka Government Secretariat,

Vidhana Soudha,

Bengaluru, Dated:30.09.2023

NOTIFICATION (4-C/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 (Third Amendment) Rules, 2023.

(2) Save as otherwise provided in these rules, they shall come into force from

the date of their publication in the Official Gazette.

2. Amendment of rule 9.- In the Karnataka Goods and Services Tax

Rules, 2017, (hereinafter referred to as the said rules), in rule 9,in sub-rule (1), in

the proviso, the words “in the presence of the said person”, shall be omitted.

3. Amendment of rule 10A.- In rule 10A of the said rules, for the words,

figures and punctuations “as soon as may be, but not later than forty-five days

from the date of grant of registration or the date on which the return required under

section 39 is due to be furnished, whichever is earlier, furnish information with

respect to details of bank account, or any other information, as may be required

on the common portal in order to comply with any other provision”, the words,

figures and punctuations “within a period of thirty days from the date of grant of

registration, or before furnishing the details of outward supplies of goods or

services or both under section 37 in FORM GSTR-1 or using invoice furnishing

facility, whichever is earlier, furnish information with respect to details of bank

account on the common portal”, shall be substituted,.

¨sÁUÀ – 4 J

Part – IV A

2023(

, 08

1945)

BENGALURU, SATURDAY, 30, SEPTEMBER, 2023( AASHWAYUJA , 08, SHAKAVARSHA, 1945)

. 471

No. 471

Amendment of rule 21A.- In rule 21A of the said rules,-

(i) for sub-rule (2A), the following sub-rule shall be substituted, namely:–

“(2A) Where,-

(a) a comparison of the returns furnished by a registered person under

section 39 of the Act with the details of outward supplies furnished in

FORM GSTR-1 or the details of inward supplies derived based on the

details of outward supplies furnished by his suppliers in their FORM

GSTR-1, or such other analysis, as may be carried out on the

recommendations of the Council, show that there are significant

differences or anomalies indicating contravention of the provisions of

the Act or the rules made there under, leading to cancellation of

registration of the said person, or

(b) there is a contravention of the provisions of rule 10A by the registered

person, the registration of such person shall be suspended and the said

person shall be intimated in FORM GST REG-31, electronically, on the

common portal, or by sending a communication to his e-mail address

provided at the time of registration or as amended from time to time,

highlighting the said differences, anomalies or non-compliances and

asking him to explain, within a period of thirty days, as to why his

registration shall not be cancelled”.

(ii) in sub-rule (4), after second proviso, the following proviso shall be

inserted, namely: –

“Provided also that, where the registration has been suspended under sub-

rule (2A), for contravention of provisions of rule 10A and the registration has not

already been cancelled by the proper officer under rule 22, the suspension of

registration shall be deemed to be revoked upon compliance with the provisions of

rule 10A.”.

5. Amendment of rule 23.- In rule 23 of the said rules, in sub-rule (1),-

(a) for the words, brackets and figures “within a period of thirty days from

the date of service of the order of cancellation of registration or within such

time period as extended by the Additional Commissioner or the Joint

Commissioner or the Commissioner as the case may be, in exercise of the

powers provided under the proviso to sub-section (1) of section 30”, the

words “within a period of ninety days from the date of the service of the

order of cancellation of registration”, shall be substituted with effect from

the 1st day of October, 2023;

(b) after sub-rule (1), the following proviso shall be inserted with effect from

the 1st day of October, 2023, namely:-

“Provided that, such period may, on sufficient cause being shown, and

for reasons to be recorded in writing, be extended by the Commissioner

or an officer authorised by him in this behalf, not below the rank of

Additional Commissioner or Joint Commissioner, as the case may be,

for a further period not exceeding one hundred and eighty days”

“Provided further that”, shall be substituted;

(d) in the second proviso, for the words “Provided further”, the words “Provided

also”, shall be substituted.

6. Substitution of rule 25.- For rule 25 of the said rule the following rule

shall be substituted, namely: –

“25. Physical verification of business premises in certain cases.-

(1) Where the proper officer is satisfied that the physical verification of the place

of business of a person is required after the grant of registration, he may get such

verification of the place of business done and the verification report along with the

other documents, including photographs, shall be uploaded in FORM GST REG-

30 on the common portal within a period of fifteen working days following the date

of such verification.

(2) Where the physical verification of the place of business of a person is required

before the grant of registration in the circumstances specified in the proviso to sub-

rule (1) of rule 9, the proper officer shall get such verification of the place of

business done and the verification report along with the other documents,

including photographs, shall be uploaded in FORM GST REG-30 on the common

portal at least five working days prior to the completion of the time period specified

in the said proviso.”.

7. Amendment of rule 43.- In rule 43 of the said rules, in sub-rule (5),

–

(a) in the Explanation 1, clause (c), shall be omitted;

(b) after the Explanation 2 and entries relating thereunder, the

following Explanation shall be inserted, with effect from 1st day of

October, 2023, namely: -

“Explanation 3:- For the purpose of rule 42 and this rule, the value of

activities or transactions mentioned in sub-paragraph (a) of paragraph 8 of

Schedule III of the Act which is required to be included in the value of exempt

supplies under clause (b) of the Explanation to sub-section (3) of section 17 of the

Act shall be the value of supply of goods from Duty Free Shops at arrival terminal

in international airports to the incoming passengers.”.

8. Amendment of rule 46.- In rule 46 of the said rules, in clause (f), in

the proviso, for the words “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”, the following words “name of the state of the

recipient and the same shall be deemed to be the address on record of the

recipient”, shall be substituted;

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

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

“(e) a registered person, to whom an intimation has been issued on the

common portal under the provisions of sub-rule (1) of rule 88D in respect of a tax

period or periods, shall not be allowed to furnish the details of outward supplies of

goods or services or both under section 37of the Act in FORM GSTR-1 or using the

invoice furnishing facility for a subsequent tax period, unless he has either paid

the amount equal to the excess input tax credit as specified in the said intimation

or has furnished a reply explaining the reasons in respect of the amount of excess

input tax credit that still remains to be paid, as required under the provisions of

sub-rule (2) of rule 88D;

(f) a registered person shall not be allowed to furnish the details of outward

supplies of goods or services or both under section 37 of the Act in FORM GSTR-1

or using the invoice furnishing facility, if he has not furnished the details of the

bank account as per the provisions of rule 10A.”.

10. Amendment of rule 64.- In rule 64 of the said rules, for the words

“person in India other than”, the words “non-taxable online recipient referred to in

section 14 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017) or to”,

shall be substituted, with effect from 1st day of October, 2023.

11. Amendment of rule 67.- In rule 67 of the said rules, in sub-rule

(2), for the words, brackets and figures “The details furnished by the operator

under sub rule (1) shall be made available electronically to each of the suppliers”

the words, brackets and figures “The details of tax collected at source under sub-

section (1) of section 52 of the Act furnished by the operator under sub-rule (1),

shall be made available electronically to each of the registered suppliers” shall be

substituted with effect from 1st day of October, 2023.

12. Insertion of new rule 88D.- After rule 88 C of the said rules, the

following rule shall be inserted, namely:-

“88D. Manner of dealing with difference in input tax credit available in

auto-generated statement containing the details of input tax credit and

that availed in return.-

(1) Where the amount of input tax credit availed by a registered person in the

return for a tax period or periods furnished by him in FORM GSTR-3B exceeds the

input tax credit available to such person in accordance with the auto-generated

statement containing the details of input tax credit in FORM GSTR-2B in respect

of the said tax period or periods, as the case may be, 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-01C,

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 an amount equal to the excess input tax credit availed in the said FORM

GSTR-3B, along with interest payable under section 50, through FORM GST

DRC-03, or

(b) explain the reasons for the aforesaid difference in input tax credit 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 the said sub-rule, either,

(a) pay an amount equal to the excess input tax credit, as specified in Part A of

FORM GST DRC-01C, fully or partially, along with interest payable under

section 50, through FORM GST DRC-03 and furnish the details thereof in

Part B of FORM GST DRC-01C, electronically on the common portal, or

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

in respect of the amount of excess input tax credit that has still remained to

be paid, if any, in Part B of FORM GST DRC-01C, within the period specified

in the said sub-rule.

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

remains to be paid within the period specified in the said 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 liable to be demanded in accordance

with the provisions of section 73 or section 74 of the Act as the case may be.”.

13. Amendment of rule 89.- In rule 89 of the said rules,-

(a) in sub-rule (1), in third proviso, for the words “in the last return required to

be furnished by him”, the words “only after the last return required to be

furnished by him has been so furnished”, shall be substituted;

(b) in sub-rule (2), in clause (k), after the words “payment of tax”, the words “and

interest, if any, or any other amount paid”, shall be inserted.

14. Amendment of rule 94.- In rule 94 of the said rules ,the existing

provision shall be renumbered as sub-rule (1) and after the sub-rule as so

renumbered, the following sub- rule shall be inserted, with effect from the 1st day

of October, 2023, namely:-

“(2) The following periods shall not be included in the period of delay under

sub- rule (1), namely:-

(a) any period of time beyond fifteen days of receipt of notice in FORM GST RFD-

08 under sub-rule (3) of rule 92, that the applicant takes to,-

(i) furnish a reply in FORM GST RFD-09, or

(ii)

submit additional documents or reply; and

(b) any period of time taken either by the applicant for furnishing the correct

details of the bank account to which the refund is to be credited or for

validating the details of the bank account so furnished, where the amount of

refund sanctioned could not be credited to the bank account furnished by

the applicant.”.

15. Amendment of rule 96.- In rule 96 of the said rules, in sub-rule

(2), both the provisos shall be omitted.

16. Amendment of rule 108.- In rule 108 of the said rules, in sub-rule

(1), –

(a) for the words “either electronically or otherwise as may be notified by the

Commissioner”, the word “electronically”, shall be substituted;

(b) at the end the following proviso shall be inserted, namely:-

“Provided that an appeal to the Appellate Authority may be filed manually

in FORM GST APL-01, along with the relevant documents, only if-

(i) the Commissioner has so notified, or

(ii) the same cannot be filed electronically due to non-availability of the

decision or order to be appealed against on the common portal, and in such

case, a provisional acknowledgement shall be issued to the appellant

immediately.”.

17. Amendment of rule 109.- In rule 109 of the said rules, in sub-rule

(1),–

(a) for the words “either electronically or otherwise as may be notified by the

Commissioner”, the word “electronically”, shall be substituted;

(b) at the end the following proviso shall be inserted, namely:-

“Provided that an appeal to the Appellate Authority may be filed manually in

FORM GST APL-03, along with the relevant documents, only if-

(i) the Commissioner has so notified, or

(ii) the same cannot be filed electronically due to non- availability of the decision

or order to be appealed against on the common portal, and in such case, a

provisional acknowledgement shall be issued to the appellant immediately.”.

18. Insertion of new rule 138F.- After rule 138E of the said rules the

following rule shall be inserted, namely:-

“138F. Information to be furnished in case of intra-State movement

of gold, precious stones, etc.., and generation of e-way bills thereof.-

(1) Where-

(a) a Commissioner of State tax or Union territory tax mandates

furnishing of information regarding intra-State movement of goods

specified against serial numbers 4 and 5 in the Annexure appended to

sub-rule (14) of rule 138, in accordance with sub-rule (1) of rule 138F of

the State or Union territory Goods and Services Tax Rules, and

(b) the consignment value of such goods exceeds such amount, not below

rupees two lakhs, as may be notified by the Commissioner of State tax or

Union territory tax, in consultation with the jurisdictional Principal Chief

Commissioner or Chief Commissioner of the Central Tax, or any

Commissioner of the Central Tax authorised by him, notwithstanding

anything contained in rule 138, every registered person who causes intra-

State movement of such goods, -

(i)

in relation to a supply; or

(ii)

for reasons other than supply; or

(iii) due to inward supply from an un-registered person, shall, before

the commencement of such movement within that State or Union

territory, furnish information relating to such goods electronically,

as specified in Part A of FORM GST EWB-01, against which a

unique number shall be generated:

Provided that where the goods to be transported are supplied through an e-

commerce operator or a courier agency, the information in Part A of FORM GST

EWB-01 may be furnished by such e-commerce operator or courier agency.

(2) The information as specified in PART B of FORM GST EWB-01 shall not

be required to be furnished in respect of movement of goods referred to in the sub-

rule (1) and after furnishing information in Part-A of FORM GST EWB-01 as

specified in sub-rule (1), the e-way bill shall be generated in FORM GST EWB-01,

electronically on the common portal.

(3) The information furnished in Part A of FORM GST EWB-01 shall be made

available to the registered supplier on the common portal who may utilize the same

for furnishing the details in FORM GSTR-1.

(4) Where an e-way bill has been generated under this rule, but goods are

either not transported or are not transported as per the details furnished in the e-

waybill, the e- way bill may be cancelled, electronically on the common portal,

within twenty-four hours of generation of the e-way bill:

Provided that an e-way bill cannot be cancelled if it has been verified in

transit in accordance with the provisions of rule 138B.

(5) Notwithstanding anything contained in this rule, no e-way bill is required

to be generated-

(a) where the goods are being transported from the customs port, airport, air

cargo complex and land customs station to an inland container depot or a

container freight station for clearance by Customs;

(b) where the goods are being transported-

(i) under customs bond from an inland container depot or a container

freight station to a customs port, airport, air cargo complex and land

customs station, or from one customs station or customs port to another

customs station or customs port, or

(ii) under customs supervision or under customs seal.

(6) The provisions of sub-rules (10), (11) and (12) of rule 138 and rules 138A,

138B, 138C, 138D and 138E shall, mutatis mutandis, apply to an e-way bill

generated under this rule.

Explanation.- For the purposes of this rule, the consignment value of goods

shall be the value, determined in accordance with the provisions of section 15,

declared in an invoice, a bill of supply or a delivery challan, as the case may be,

issued in respect of the said consignment and also includes the central tax, State

tax or Union territory tax charged in the document and shall exclude the value of

exempt supply of goods where the invoice is issued in respect of both exempt and

taxable supply of goods.”.

19. Insertion of new rule 142B.- After rule 142A of the said rules the

following rule shall be inserted, namely:-

“142B. Intimation of certain amounts liable to be recovered under

section 79 of the Act.-(1) Where, in accordance with section 75 read with rule

88C, or otherwise, any amount of tax or interest has become recoverable under

section 79 of the Act and the same has remained unpaid, the proper officer shall

intimate, electronically on the common portal, the details of the said amount in

FORM GST DRC-01D, directing the person in default to pay the said amount, along

with applicable interest, or, as the case may the amount of interest, within seven

days of the date of the said intimation and the said amount shall be posted in Part-

II of Electronic Liability Register in FORM GST PMT-01.

(2) The intimation referred to in sub-rule (1), shall be treated as the notice

for recovery.

(3) Where any amount of tax or interest specified in the intimation referred

to in sub- rule (1), remains unpaid on the expiry of the period specified in the said

intimation, the proper officer shall proceed to recover the amount that remains

unpaid in accordance with the provisions of rules 143 or 144 or 145 or 146 or 147

or 155 or 156 or 157 or 160.”.

20. Amendment of rule 162.- In rule 162 of the said rules with effect

from the 1st day of October, 2023, -

(a) in sub-rule (3), the words “has co-operated in the proceedings before him

and” shall be omitted;

(b) after sub-rule (3), the following sub-rule shall be inserted, namely:-

“(3A) The Commissioner shall determine the compounding amount under sub-

rule (3) as per the Table below:-

TABLE

S.No

Offence

Compounding amount

if offence is punishable

under clause (i) of sub-

section of section 132

of the Act

Compounding amount if

offence

punishable

under clause (ii) of sub-

section (1) of section

132 of the Act

(1)

(2)

(3)

(4)

Offence specified in

clause (a) of sub-

section

(1)

section132 of the

Act

Up to seventy-five per

cent of the amount of tax

evaded or the amount of

input tax credit wrongly

availed or

utilised or the amount of

refund wrongly taken,

subject to minimum of

fifty per cent of such

amount of tax evaded or

the amount of input tax

credit wrongly availed or

utilised or the amount of

refund wrongly taken.

Up to sixty per cent of the

amount of tax evaded or

the amount of input tax

credit wrongly availed or

utilised or the amount of

refund

wrongly

taken,

subject to minimum of

forty per cent of such

amount of tax evaded or

the amount of input tax

credit wrongly availed or

utilised or the amount of

refund wrongly taken.

Offence specified in

clause (c) of sub-

section

(1)

section 132 of the

Act

Offence specified in

clause (d) of sub-

section

(1)

section 132 of the

Act

Offence specified in

clause (e) of sub-

section

(1)

section 132 of the

Act

Offence specified in

clause (f) of sub-

section

(1)

section132 of the

Act

Amount equivalent to

twenty-five per cent of

tax evaded.

Amount equivalent to

twenty-five per cent of tax

evaded.

Offence specified in

clause (h) of sub-

section

(1)

section 132 of the

Act

Offence specified in

clause (i) of sub-

section

(1)

section 132 of the

Act

Attempt to commit

the

offences

abets

the

commission

offences mentioned

in clause (a), (c) to

(f) and clauses (h)

and

(i)

sub-

section

(1)

section 132 of the

Act

Amount

equivalent to

twenty-five per cent of

such

amount

tax

evaded or the amount of

input tax credit wrongly

availed or utilised or the

amount

refund

wrongly taken.

Amount

equivalent

twenty-five per cent of

such

amount

tax

evaded or the amount of

input tax credit wrongly

availed or utilised or the

amount of refund wrongly

taken.

Provided that where the offence committed by the person falls under more

than one category specified in the Table above, the compounding amount, in such

case, shall be the amount determined for the offence for which higher compounding

amount has been prescribed.”.

21. Amendment of FORM GSTR-3A.- In FORM GSTR-3A of the said rules,

at the end the following shall be inserted, namely:-

“Or

Notice to return defaulter u/s 46 for not filing annual return

Financial year- Type of Return –GSTR-9/GSTR-9A

Being a registered taxpayer, you are required to furnish annual return for

the supplies made or received and/or to include self-certified reconciliation

statement for the aforesaid financial year by due date. The due date specified for

filing annual return for the said financial year is over and it has been noticed that

you have not filed the said return till date.

2. You are, therefore, requested to furnish the said return within 15 days

failing which appropriate action including imposition of penalty as per law will be

taken.

3. This notice shall be deemed to have been withdrawn in case the return

referred above, is filed by you before issue of the show cause notice of penalty

proceeding.

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

22. Amendment of FORM GSTR-5A.- In FORM GSTR-5A of the said rules

with effect from 1^st day of October, 2023,-

(i) in the heading, for the words “persons in India”, the words, brackets and

figure “online recipient (as defined in Integrated Goods and Services Tax Act,

2017) and to registered persons in India”, shall be substituted;

(ii) for serial number 4 and the entries relating thereto, the following serial

number and the entries shall be substituted, namely:-

“4. Period: Month – Year -

4(a) ARN:

4(b) Date of ARN:”;

(iii)in serial number 5, for the word “consumers”, the words “non-taxable online

recipient”, shall be substituted;

(iv) in serial number 5A, for the word “persons”, the words “online recipient”,

shall be substituted;

(v) after serial number 5A and the entries relating thereto, the following serial

numbers and the entries shall be inserted, namely:

“5B. Taxable outward supplies made to registered persons in India, other

than non-taxable online recipient, on which tax is to be paid by the said

registered persons on reverse charge basis

(Amount in rupees)

GSTIN

Taxable Value

5C. Amendments to the taxable outward supplies made to registered persons

in India, other than non-taxable online recipient, on which tax is to be paid by the

said registered persons on reverse charge basis

(Amount in rupees)

Month

Original

GSTIN

Revised

GSTIN

Taxable value

23. Amendment of in FORM GSTR-8.- In FORM GSTR-8 of the said rules

with effect from the 1st day of October, 2023,-

(a) after serial number 3 and the entries relating thereto, the following serial

number and the entries, shall be inserted, namely;-

“3.1. Details of supplies made through e-commerce operator by un-

registered suppliers

Enrolment

no.

supplier

Gross value of

supplies made

Value

supplies

returned

Net value of the

supplies

”;

(b) after serial number 4 and the entries relating thereto, the following serial

number and the entries, shall be inserted, namely;-

“4.1. Amendments to details of supplies made through e-commerce

operator by unregistered suppliers,-

Original details

Revised details

Month

Enrolment

no. of

supplier

Enrolment

no. of

supplier

Gross

value

supplies

made

Value

supply

returned

Net value

the

supplies

24. Amendment of FORM GSTR-9.- In FORM GSTR-9 of the said rules

under the heading ‘Instructions’, -

(a) in paragraph 4,-

(A) after the word, letters and figures “or FY 2021-22”, the word, letters

and figures “or FY 2022-23”, shall be inserted;

(B) in the Table, in second column,-

(I) against serial numbers 5D, 5E and 5F, at the end the following

entries shall be inserted, namely: –

‘For FY 2022-23, the registered person shall report Non-GST supply

(5F), separately and shall have an option to either separately report

his supplies as exempted and nil rated supply or report consolidated

information for these two heads in the “exempted” row only.’;

(II) against serial numbers 5H, 5I and 5J and 5K, for the figures and

word “2020-21 and 2021-22”, the figures and word “2020- 21, 2021-

22 and 2022-23”, shall respectively be substituted;

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

(A) against serial numbers 6B, 6C, 6D and 6E, for the letters, word and

figures “FY 2019-20, 2020-21 and 2021-22”, the letters, figures and

word “FY 2019-20, 2020-21, 2021-22 and 2022-23”, shall respectively

be substituted;

(B) against serial numbers 7A, 7B, 7C, 7D, 7E, 7F, 7G and 7H, for the

figures and word “2020-21 and 2021-22”, the figures and word “2020-

21, 2021-22 and 2022-23”, shall be substituted;

(A) after the words and figures “filed upto 30^th November, 2022.”, the

following words, figures and letters shall be inserted, namely: -

“For FY 2022-23, Part V consists of particulars of transactions for

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

2023 to October, 2023 filed upto 30^th November, 2023.”;

(B) in the Table, in second column,-

(I) against serial numbers 10 and 11, at the end the following shall be

inserted, namely: -

“For FY 2022-23, 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 April, 2023 to October, 2023 filed

upto 30 th November, 2023 shall be declared here.”;

(II) against serial number 12, -

(i) after the words, figures and brackets “upto 30^th November,

2022 shall be declared here. Table 4(B) of FORM GSTR-3B

may be used for filling up these details.”, the following shall

be inserted, namely: -

“For FY 2022-23, aggregate value of reversal of ITC which

was availed in the previous financial year but reversed in

returns filed for the months of April, 2023 to October,

2023 filed upto 30^th November, 2023 shall be declared

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

up these details.”;

(ii) for the figures and word “2020-21 and 2021-22”, the figures

and word “2020-21, 2021-22 and 2022-23”, shall be

substituted;

(III) against serial number 13, -

(i)

after the words, letters and figures “reclaimed in FY 2022-

23, the details of such ITC reclaimed shall be furnished in

the annual return for FY 2022-23,”, the following shall be

inserted, namely: -

“For FY 2022-23, 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, 2023

to October, 2023 filed upto 30^th November, 2023 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 2022-23 as per second proviso to sub-

section (2) of section 16 but was reclaimed in FY 2023-24,

the details of such ITC reclaimed shall be furnished in the

annual return for FY 2023-24,”;

(ii) for the figures and word “2020-21 and 2021-22”, the figures

and word “2020-21, 2021-22 and 2022-23”, shall be

substituted;

(d) in paragraph 8, in the Table, in second column, -

(A) against serial numbers, -

(I) 15A, 15B, 15C and 15D; and

(II)15E, 15F and 15G,

-for the figures and word “2020-21 and 2021-22”, the letters, figures

and word “2020-21, 2021-22 and 2022-23”, shall respectively be

substituted.”;

(B) against serial numbers 16A, 16B and 16C, for the figures and word

“2020-21 and 2021-22”, the figures and word “2020-21, 2021-22 and

2022-23”, shall respectively be substituted.”;

FY 2021- 22”, the words, letter and figures “For FY 2021-22 and 2022-

23”, shall be substituted.”.

25. 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 B and the entries relating thereto, the following

shall be inserted, namely: -

“B-1

.”;

(b) in Sl no. 11, after description “5%”, the following shall be

inserted, namely: -

“6%

.”;

namely: -

“6%

.”;

(ii) under the heading ‘Instructions’, -

(a) in paragraph 4, in the Table, in second column, against serial

no.5B, for the figures and word “2020-21 and 2021-22”, the

figures and word “2020-21, 2021-22 and 2022-23”, shall be

substituted;

(b) in paragraph 6, in the Table, in second column, against serial

number 14, for the figures and word “2020-21 and 2021-22”, the

figures and word “2020-21, 2021-22 and 2022-23”, shall be

substituted.

26. Amendment of FORM GST RFD-01.- In FORM GST RFD-01 of the said

rules, in Annexure-1, under Statement-7, for the Table, the following Table shall

be substituted, namely:-

“

Sl No.

Document/Invoi

ce Details

Details of amount paid

Details of refund claimed

Type

doc

ume

Integra

ted

Tax

Cent

ral

Tax

State/

Tax

Inter

est

Any

othe

(Plea

speci

fy)

Integra

ted

Tax

Cent

ral

Tax

State/

Tax

Inter

est

Any

other

(Please

specify)

”;

27. Insertion of new Form GST DRC-01C and GST DRC-01D and.-

After FORM GST DRC-01B, of the said rules the following Forms shall be inserted,

namely: -

“FORM GST DRC-01C

[See rule 88D]

PART-A (System Generated)

Intimation of difference in input tax credit available in auto-generated

statement containing the details of input tax credit and that availed in return

Ref No:

Date:

GSTIN:

Legal Name:

1. It is noticed that the input tax credit availed by you in the return furnished

in FORM GSTR-3B exceeds the amount of input tax credit available to you in

accordance with the auto- generated statement containing the details of input tax

credit made available to you in FORM GSTR-2B for the period <from><to> by an

amount of Rs……………………………………… The details thereof are as follows:

Form Type

Input Tax credit available / availed (in Rs.)

IGST

CGST

SGST

Cess

Total

FORM GSTR-2B

FORM GSTR-3B

Excess input tax

credit availed

2. In accordance with sub-rule (1) of rule 88D, you are hereby requested to

either pay an amount equal to the said excess input tax credit, along with interest

payable under section 50, through FORM GST DRC-03 and furnish the details

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

FORM GST DRC-01C incorporating reasons in respect of that part of the excess

input tax credit that has remained to be paid, within a period of seven days.

3. It may be noted that where any amount of the excess input tax credit

remains to be paid after completion of a period of seven days and where no

explanation or reason for the same 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 liable to be demanded in accordance with the provisions of

section 73 or section 74, as the case may be, of the Act.

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

PART-B

Reply by Taxpayer in respect of the intimation of difference in input tax

credit

Reference No. of Intimation:

Date:

A. I have paid the amount equal to the excess input tax credit, as specified

in Part A of FORM GST DRC-01C, fully or partially, along with interest payable

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

CESS

Interest

AND/OR

B. The reasons in respect of that part of the excess input tax credit that has

remained to be paid are as under:

S. No.

Brief Reasons for Difference

Details (Mandatory)

Input tax credit not availed in earlier tax

period(s) due to non-receipt of inward

supplies of goods or services in the said tax

period (including in case of receipt of goods

in instalments).

Input tax credit not availed in earlier tax

period(s) inadvertently or due to mistake or

omission

ITC availed in respect of import of goods,

which is not reflected in FORM GSTR-2B

ITC availed in respect of inward supplies

from SEZ, which are not reflected in FORM

GSTR- 2B

Excess reversal of ITC in previous tax

periods which is being reclaimed in the

current tax period

Recredit of ITC on payment made to

supplier, in respect of ITC reversed as per

rule 37 in earlier tax period.

Recredit of ITC on filing of return by the

supplier, in respect of ITC reversed as per

rule 37A in earlier tax period.

FORM GSTR-3B filed with incorrect details

and will be amended in next tax period

(including typographical errors, wrong tax

rates, etc.)

Any other reasons (Please specify)

Verification

I_______________________________hereby solemnly affirm and declare that the

information given herein above 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:

FORM GST DRC –01D

[See rule 142B]

Intimation for amount recoverable under section 79

Reference No. -

Date-

1. Details of intimation:

(a) Financial year:

(b) Tax period: From --- To --------

2. Section(s) of the Act or rule (s) under which intimation is issued: <Drop

down or check box for section 75 (12) r/w 79 may be provided>

3. Details of tax, interest or any amount

payable: (Amount in Rs.)

Tax

Period

Act

POS

(Please

Supply)

Tax

Interest

Penalty

Fee

Others

Total

From

Total

You are hereby directed to make the payment within seven days failing which

proceedings shall be initiated against you to recover the outstanding dues as per

the provisions of section 79 of the Act.

Signature:

Name:

Designation:

Jurisdiction:

Address

To,

GSTIN/ID

Name

Address

Note – 1. Only applicable fields may be filled up.”

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

THAMMAIAH

Digitally signed by THAMMAIAH

DN: c=IN, st=Karnataka,

2.5.4.20=be54f34f4e31eae50203ca7fab5ceb3794f20a8460a2582ef28294d43b8f8b16,

postalCode=560059, street=BANGALORE, pseudonym=ca58c76cf7e2445d7a4f3f51407e025e,

serialNumber=4d9b284dcc53d39f1425f50485de07dd86efa302a3fce3729eddea0c1b5098e0,

ou=GOVERNMENT OF KARNATAKA, o=GOVERNMENT OF KARNATAKA, cn=THAMMAIAH

Date: 2023.09.30 20:58:35 +05'30'