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GOVERNMENT OF KARNATAKA

No. FD 02 CSL 2023

Karnataka Government Secretariat,

Vidhana Soudha,

Bengaluru, Dated:05.12.2023

NOTIFICATION (4-E/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 recommendations

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 (Fifth Amendment) Rules, 2023.

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

come into force with effect from 26^th day of October, 2023.

2. Amendment of rule 28.- In the Karnataka Goods and Services Tax Rules,

2017 (hereinafter referred to as the said rules), in rule 28,-

(i) the existing provision shall be re-numbered as sub-rule (1); and

(ii) after sub-rule (1) as so renumbered, the following sub-rule shall be

inserted, namely:-

“(2) Notwithstanding anything contained in sub-rule (1), the value of

supply of services by a supplier to a recipient who is a related person,

by way of providing corporate guarantee to any banking company or

financial institution on behalf of the said recipient, shall be deemed to

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BENGALURU, TUESDAY, 05, DECEMBER, 2023(MARGASHIRA, 14, SHAKAVARSHA, 1945)

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No. 555

be one per cent of the amount of such guarantee offered, or the actual

consideration, whichever is higher.”

3. Amendment of rule 142.- In rule 142 of the said rules, in sub-rule (3) for

the words “proper officer shall issue an order”, the words “proper officer shall issue

an intimation”, shall be substituted.

4. Amendment of rule 159.- In rule 159 of the said rules, in sub-rule (2),

after the words “Commissioner to that effect”, the words and brackets “or on expiry

of a period of one year from the date of issue of order under sub-rule (1), whichever

is earlier,” shall be inserted.

5. Amendment of FORM GST REG-01.- In FORM GST REG-01 of the said

rules, in PART-B, in serial number 2, after clause (xiv), the following clause shall

be inserted, namely:-

“(xiva) One Person Company”.

6. Substitution of FORM GST REG-08.- For Form GST REG-08 of the said

rules the following FORM shall be substituted, namely:–

FORM GST REG-08

[See rule12(3)]

Reference No

Date:

Name:

Address:

Application Reference No.(ARN)

Date:

Order of Cancellation of Registration as Tax Deductor at source or Tax

Collector at source

This is in reference to the request raised vide letter/mail dated ……. for

cancellation of registration under the Act due to the following reason, namely:–

(i)

(ii)

The undersigned is of opinion that the effective date of cancellation of

registration is <<DD/MM/YYYY>>.

2. You are required to furnish pending returns immediately.

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

details.

4. 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.

Order of Cancellation of Registration as Tax Deductor at source or Tax

Collector at source

This has reference to the 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 the following

reason(s) : or



Whereas reply to the show cause notice has been submitted vide letter

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 the 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

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 or

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 the

following reason(s) : or

 Whereas reply to the show cause notice has been submitted vide letter

dated______. But, you or 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 the following reason(s) : or

 Whereas reply to the show cause notice has been submitted vide letter

dated______ and you or 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 the following reason(s) :

(i)

(ii)

The effective date of cancellation of registration is<<DD/MM/YYYY>>.

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

details.

3. You are required to furnish pending returns immediately.

4. 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

Name of the Officer

Designation

Jurisdiction”;

7. Amendment of FORM GSTR-8.- In FORM GSTR-8 of the said rules,-

(a) serial number 5 shall be omitted;

(b) for serial number 7 and entries relating thereto, the following serial

number and entries shall be substituted, namely:–

“7. Interest, late fee payable and paid

Description

Amount

payable

Amount paid

(I) Interest on account of TCS in

respect of

(a) Integrated tax

(b) Central Tax

(II) Late fee

(a) Central tax

(b) State / UT tax

and entries shall be substituted, namely:–

“9. Debit entries in cash ledger for TCS, interest and late fee payment

[to be populated after filing of statement]

Description

Tax

Interest

Late fee

(a) Integrated tax

(b) Central Tax

”.

8. Amendment of FORM GST PCT-01.- In FORM GST PCT-01 of the said

rules, in PART-B, for serial number 4 and entries relating thereto, the following

serial number 4 and entries relating thereto shall be substituted, namely:-

“

Enrolment

sought:

(1)

Chartered Accountant

(2)

Company Secretary

(3)

Cost and Management Accountant

(4)