(1)
Ļ¯ೇಷ ªಾಜÍ ಪĦÎೆ
PÀ£ÁðlPÀ «zsÁ£À¸À¨sÉ
ºÀ¢£ÁgÀ£Éà «zsÁ£À¸À¨sÉ
ºÀvÀÛ£Éà C¢üªÉñÀ£À
ಕකბಟಕ ಸರಀ ಮൡ౨ ๅಗಳ คಡ (ൟൿ౪ಪല) เඒಯಕ, 2026
(2026gÀ «zsÁ£À¸À¨sÉAiÀÄ «zsÉÃAiÀÄPÀ ¸ÀASÉå-22)
ಕකბಟಕ ಸರಀ ಮൡ౨ ๅಗಳ คಡ ಅඌඛಯಮ, 2017 (2017ರ ಕකბಟಕ
ಅඌඛಯಮ 27)ඝ౬ ಮತ౨ౣ ൟൿ౪ಪല ಡฤ ಒಂൿ เඒಯಕ.
ಇย ಇඝ౬෨ಂං ಉഴಬฆವ ಉං౪ೕಶಗัಛಜ ಕකბಟಕ ಸರಀ ಮൡ౨ ๅಗಳ
คಡ ಅඌඛಯಮ, 2017 (2017ರ ಕකბಟಕ ಅඌඛಯಮ 27)ඝ౬ ಮತ౨ౣ ൟൿ౪ಪല
ഴโൿ ಕ౨฿ಜฆโದคಂದ;
ಇൿ, ූರತ ಗಣฃಜದ ಎಪ౭౨ೕಳඡ ವಷბದย ಕකბಟಕ ฃಜ เඋನ
ಡಲൽಂದ ಈ ෨ಂൽඦ ಅඌඛಯ෦ತ฿ಗย:-
1. ౾౹ಪ౨ ກಸฆ ಮൡ౨ ඩฏಭ.- (1) ಈ ಅඌඛಯಮವඝ౬ ಕකბಟಕ ಸರಀ
ಮൡ౨ ๅಗಳ คಡ (ൟൿ౪ಪല) ಅඌඛಯಮ, 2026 ಎಂൿ ಕฉಯತಕౙൿ౪.
(2) ಇൿ ಈ ಁಡว ೦คಡ ಬರತಕౙൿ౪.
2. ಪಕರಣ 15ರ ൟൿ౪ಪല.- ಕකბಟಕ ಸರಀ ಮൡ౨ ๅಗಳ คಡ ಅඌඛಯಮ, 2017
(2017ರ ಕකბಟಕ ಅඌඛಯಮ 27)ರ (ಇย ಇඝ౬෨ಂං ෩ಲ ಅඌඛಯಮๅಂൿ
ಉวೕಸมಜං) 15ඡ ಪಕರಣದ ಉಪಪಕರಣ (3)ರ () ಘಡದ ಬದยಡ ಈ ෨ಂൽನದඝ౬
ಪൟೕ೧ಸತಕౙൿ౪, ಎಂದฉ:-
“() තซಃಯඝ౬ ലದ ඦತರ, තซಃർರคಂದ ಅಂಥ ೕലಛಜ
ಜ෫ೕഔ ඛೕಡมಜದ౪ฉ ಮൡ౨ ಅಂಥ ೕലಡ ීಧಪಟౣ ഴವั คಡ
¨sÁUÀ – 4ಎ
Part – IVA
, 24
, 2026
ಪ
02
1948)
BENGALURU, MONDAY, 24, AUGUST, 2026 (BHADRAPADA , 02, SHAKAVARSHA, 1948)
. 764
No. 764
2
ಜ෫ಯඝ౬,
ಆ
තซಃಯඝ౬
౷ೕಕคವವඝ
ಪಕರಣ
34ರ
ಉಪීಧಗัಡ
ಅඝರ฿ಜ ಂൽฆಜರಀ.”
3. ಪಕರಣ 34ರ ൟൿ౪ಪല.- ෩ಲ ಅඌඛಯಮದ ಪಕರಣ 34ರยನ ಉಪ-ಪಕರಣ
(1)ರย “ಅโಗಳฉಡರ තซಃಯย ಆರ ಉഴීದย” ಎಂಬ ಪದಗಳ ತฆ฿ಯ,
“ಅಥ฿ ಪಕರಣ 15ರ ಉಪ-ಪಕರಣ (3)ರ ಘಡ ()ಯย ಉวೕฆವ ೕലಯඝ౬
ඛೕലฆವย” ಎಂಬ ಪದಗำ, ಆವರಣಗำ, ಅౘರ ಮൡ౨ ಅಂ౾ಗಳඝ౬ คಸತಕౙൿ౪.
4. ಪಕರಣ 54ರ ൟൿ౪ಪല.- ෩ಲ ಅඌඛಯಮದ ಪಕರಣ 54ರย,-
(i) ಉಪ-ಪಕರಣ (6)ರย “ಸರಀ ಅಥ฿ ๅಗำ ಅಥ฿ ಅโಗಳฉಡರ” ಎಂಬ
ಪದಗಳ ತฆ฿ಯ, “ಅಥ฿ ಉಪ-ಪಕರಣ (3)ರ ෮ದಲචಯ ಪฏൡಕದ ಘಡ (ii)ರ
ಅലಯย ಅඝಮൟಸมದ ಉಪೕಜಸඃ ಉัൽฆವ ഴವั คಡ ಜ෫ಯ” ಎಂಬ
ಪದಗำ, ಆವರಣಗำ ಮൡ౨ ಅಂ౾ಗಳඝ౬ คಸತಕౙൿ౪; ಮൡ౨
(ii) ಉಪ-ಪಕರಣ (14)ರย “ಉಪ-ಪಕರಣ (5) ಅಥ฿ ಉಪ-ಪಕರಣ (6)ರ ಅലಯย”
ಎಂಬ ಪದಗำ, ಆವರಣಗำ ಮൡ౨ ಅಂ౾ಗಳ ತฆ฿ಯ, “ූರತದ ຄರಗഷ คಡ
ർಯඅಂൽಡ ಸರಀಗಳඝ౬ ರර౨ ലದ ಪಕ౨, คಡ ಮฆඩವൟಯඝ౬ ಃೕ෨
ലฆವ ಪಕರಣಗಳඝ౬ ຄರൡಪലඈ” ಎಂಬ ಪದಗಳඝ౬ คಸತಕౙൿ౪.
ಉං౪ೕಶಗำ ಮൡ౨ ౽ರಣಗಳ ຂัಃ
ຄಸ คಡ ವವ౩ಂದ ಉಂഓದ ൧ಂದฉಗಳඝ౬ ඛ฿คಸฤ ಕකბಟಕ ಸರಀ ಮൡ౨
ๅಗಳ คಡ ಅඌඛಯಮ, 2017ඝ౬,-
(1) ฃಟದ ඦತರ ඛೕಡมಞವ ೕലಯඝ౬ ಒಪ౭ಂದඅಂൽಡ ೯ೕലವ
ಅಗತಯඝ౬ ಡൿಕฤ ಟ ౷ೕಂൟർರඝ ഴವั คಡ ಜ෫ಯඝ౬ ಂൟฆಜದ
ದಭბದย ಪಕರಣ 34ರ ಅലಯย ಜ෫ೕഔ ඛೕഴโದඝ౬ ಉวೕಸฤ ಪಕರಣ 15ರ ಉಪ-
ಪಕರಣ (3)ರ ಘಡ ()-ಯඝ౬ ൟൿ౪ಪല ഴโದ౽ౙಜ;
(2) ಪಕರಣ 34ರย ಪಕರಣ 15ರ ಉวೕಖವඝ౬ ಪბഷತัಸฤ ಸದค ಪಕರಣದ ಉಪ-
ಪಕರಣ (1)ඝ౬ ൟൿ౪ಪല ഴโದ౽ౙಜ;
(3) เสೕಮ ಂಕ ರಚචಂದ (Inverted Duty Structure) ಉದเವ ಮฆඩವൟಗัಟ
൞൞ౙยಕ ಮฆඩವൟಯ ಉಪීಧಗಳඝ౬ เಸ౨คಸฤ ಪಕರಣ 54ರ ಉಪ-ಪಕರಣ (6)ඝ౬
ൟൿ౪ಪല ഴโದ౽ౙಜ;
(4) คಡ ඩವൟಂൽಡ ූರತൽಂದ ຄರಡ ರර౨ ಡมದ ಸರಀಗัಡ ීඌದ
ಮฆඩವൟ
ಆೕคಃಗಳඝ౬
೪ฆ
ഴโದಃౙ
ಅನ౷ವ
ಕඛಷ෦ൟಯඝ౬
ಡൿಕฤ ಪಕರಣ 54ರ ಉಪ-ಪಕರಣ (6)ඝ౬ ൟൿ౪ಪല ഴโದ౽ౙಜ,
-
ಕකბಟಕ ಸರಀ ಮൡ౨ ๅಗಳ คಡ ಅඌඛಯಮ, 2017 (2017ರ ಕකბಟಕ ಅඌඛಯಮ
.27)ඝ౬ ൟൿ౪ಪല ഴโൿ ಅವಶಕๅಂൿ ಪคಗං.
ಆದ౪คಂದ ಈ เඒಯಕ.
3
ಆ൮ბಕ ೦ౢಪನ ಪತ
ಪ౨เತ ๎ಸකತಕ ಕಮโ ෴โඃ ກನ ๅಚವඝ౬ ಒಳತಂലฆโൽಲ.
ല.ಃ. ๏ವಀฑ
෨ಖൟ
JA.PÉ. «±Á¯ÁQë
PÁAiÀÄðzÀ²ð
PÀ£ÁðlPÀ «zsÁ£À¸À¨sÉ
ಅඝීಧ
ಕකბಟಕ ಸರಀ ಮൡ౨ ๅಗಳ ಅඌඛಯಮ, 2017
(2017ರ ಕකბಟಕ ಅඌඛಯಮ . 27)ರ ಉඁತ ූಗ
XXX
XXX
XXX
15. คಡർಯಕ තซಃಯ ಲ.- XXX
XXX
XXX
(3)
තซಃಯ
ಲโ
ಈ
ಃಳಉಡ
෴โඃ
ೕലಗಳඝ౬
ಒಳತำโൽಲ,-
(ಎ)
තซಃಯ
ಸಮಯದย
ಅಥ฿
ಅದ౾ౙಂತ
෮ದฤ
ඛೕലದ
ೕലಯඝ౬
ಅಂಥ
තซಃಡ
ීඌඈ
ඛೕಡมದ
วಪഔౣಯย
ಕ౨฿ಜ ർಖยದ౪ฉ ಅಂಥ ೕല; ಮൡ౨
() තซಃಯඝ౬ ലದ ඦತರ ඛೕലದ ೕല, ಆದฉ,-
(i) ಅಂಥ ೕല ಅಂಥ තซಃಯ ಸಮಯದย ಅಥ฿ ಅದ౾ౙಂತ
෨ನ౬ๆ
ലಆಂಡ ಒಪ౭ಂದದ ಪ౽ರ ౩ඪತ฿ದ ಮൡ౨ ීಧಪಟౣ วಪഔౣಗัಡ
ඛൽბಷౣ฿ಜ ීඌರಀ; ಮൡ౨
(ii) ಅಂಥ ೕലಡ ීಧಪಟౣ ഴವั คಡಯ ಜ෫ಯඝ౬, ಆ
තซಃಯඝ౬
౷ೕಕคವವඝ
තซಃർರඝ
ඛೕലದ
ದ౨ๆ೧ನ
ಆඋರದ
෬ว
ಂൽฆಜರಀ.
XXX
XXX
XXX
34. ಜ෫ ಮൡ౨ ಖೋბ ೕഔಗำ.- (1) ಸರಀ ಅಥ฿ ๅಗำ ಅಥ฿
ಅโಗึರಡರ තซಃಛಜ ಒಂൿ ಅಥ฿ ಅದ౾ౙಂತ ກೋ คಡ วಪഔౣಗಳඝ౬
ඛೕಡมಜದ౪ย
ಮൡ౨
ಆ
คಡ
วಪഔౣಯย
คಡർಯಕ
ಲโ
ಅಥ฿
เඌಸมಜฆವ คಡ, ಅಂಥ තซಃಡ ීඌದ คಡർಯಕ ಲವඝ౬ ಅಥ฿
ർಯ ಡ౽ದ คಡಯඝ౬ ෦ೕคฆ๋ ಉഴීർಗ, ಅಥ฿ තซಃ
ലದ ಸರಀಗำ ౷ೕಕคವವඛಂದ ಂൽฆಜಸಲ౭ഔౣದ౪ย ಅಥ฿ ലฆವ ಸರಀ
4
ಅಥ฿ ๅಗำ ಅಥ฿ ಅโಗึರಡರ තซಃಯย ಆರ ಉഴීದย ಅಂಥ ಸರಀ
ಅಥ฿ ๅಗำ ಅಥ฿ ಅโಗึರಡರ තซಃ ലฆವ ඣೕಂർತ ವ౾౨
౷ೕಕคವವඛಡ ඛಯ෦ಸಬർದ ಅಂಥ เವರಗಳඝ౬ ಒಳತಂലฆವ, ಒಂൿ
ಹಣ౽ ವಷბದย ലದ තซಃಗัಛಜ ಒಂൿ ಅಥ฿ ಅದ౾ౙಂತ ກೋ ಜ෫
ೕഔಗಳඝ౬ ඛೕಡತಕౙൿ౪.
XXX
XXX
XXX
54. คಡಯ ಮฆඩವൟ.- XXX
XXX
XXX
(6) ಉಪಪಕರಣ (5)ರย ಏඡ ಒಳತಂലದ౪ง, ಪคಷൟ౨ನ ๏මರ౺ಗಳ ಅನ౷ಯ
ಸ౽ბರโ
ಅඌಸಬർದ
ಅಂಥ
ඣೕಂർತ
ವ౾౨ಗಳ
ವಗბವඝ౬
ຄರൡಪലದ ඣೕಂർತ ವ౾౨ಗัಂದ, ലದ ಸರಀ ಅಥ฿ ๅಗำ ಅಥ฿
ಅโಗึರಡರ ๒ನ-ದರ තซಃಯ ಪಕ౨ ಮฆඩವൟಛಜ ലฆವ ෴โඃ
ಃೕ෦ನ ದಭბದย, ಕ౨ ಅඌ౽ค, ಡ ಃೕ෨ ലದ ಒഖౣ ෮ತ౨ದ ๕ಕറ
൧ಂಬತ౨ರಷౣඝ౬ ඛಯ෦ಸಬർದ ಅಂಥ เඋನದย ಮൡ౨ ಅಂಥ ಷರൡ౨ಗำ,
෦ൟಗำ ಮൡ౨ ರౘ൘ೕඩಯಗัಡ ಒಳಪഖౣ ൞൞ౙยಕ฿ಜ ಮฆඩವൟ ಡಬൿ
ಮൡ౨ ತದඦತರ ಅ೧ბർರඛಂದ ಒದಜದ ದ౨ๆ೩ಗಳ ಕ౨ ಪค๏ೕಲචಯ ඦತರ
ಮฆඩವൟ ಃೕ෦ನ ಅಂൟಮ ಇತಥბ౽ౙಜ ಉಪಪಕರಣ (5)ರ ಅലಯย ಆඃಶ
ಡಬൿ.
XXX
XXX
XXX
(14) ಈ ಪಕರಣದย ಏඡ ಒಳತಂലದ౪ง, ಒಂൿ เರ งඩಗัಜಂತ
ಕല෫
෮ತ౨เದ౪ฉ,
ಉಪಪಕರಣ
(5)
ಅಥ฿
ಉಪಪಕರಣ
(6)ರ
ಅലಯย
ಮฆඩವൟಯඝ౬, ಅ೧ბർರඛಡ ർಯ ಡತಕౙದ౪ಲ.
XXX
XXX
XXX
KARNATAKA LEGISLATIVE ASSEMBLY
SIXTEENTH LEGISLATIVE ASSEMBLY
TENTH SESSION
THE KARNATAKA GOODS AND SERVICES TAX (AMENDMENT) BILL, 2026
(LA Bill No. 22 of 2026)
A Bill further to amend the Karnataka Goods and Services Tax
Act, 2017(Karnataka Act 27 of 2017).
Whereas, it is expedient further to amend the Karnataka Goods and Services
Tax Act, 2017 (Karnataka Act 27 of 2017), for the purpose hereinafter appearing;
Be it enacted by the Karnataka State Legislature in the seventy seventh year
of the Republic of India as follows:-
1. Short title and commencement.- (1) This Act may be called the
Karnataka Goods and Services Tax (Amendment) Act, 2026.
(2) It shall come into force at once.
5
2. Amendment of section 15.- In the Karnataka Goods and Services Tax
Act, 2017 (Karnataka Act 27 of 2017) (hereinafter referred to as the Principal Act),
in section 15, in sub-section (3), for clause (b), the following clause shall be
substituted, namely:-
“(b) after the supply has been effected, if for such discount, a credit note
has been issued by the supplier and input tax credit as is attributable to
such discount has been reversed by the recipient of the supply, in
accordance with the provisions of section 34.”.
3. Amendment of section 34.- In the Principal Act, in section 34 of the
principal Act, in sub-section (1), after the words “both supplied are found to be
deficient”, the words, brackets, letter and figures “or where a discount referred to
in clause (b) of sub-section (3) of section 15 is given”, shall be inserted.
4. Amendment of section 54.- In the Principal Act, in section 54,-
(i) in sub-section (6), after the words “supply of goods or services or both”,
the words, brackets, letters and figure “or of un utilized input tax credit
allowed under clause (ii) of the first proviso to sub-section (3)”, shall be
inserted; and
in sub-section (14), after the words, brackets and figures “sub-section (5) or
sub-section (6)”, the words”, other than cases where refund of tax is claimed on
account of goods exported out of India with payment of tax,” shall be inserted.
STATEMENT OF OBJECTS AND REASONS
In order to overcome the difficulties faced due to the new tax regime, it is
considered necessary to amend the Karnataka Goods and Services Tax Act, 2017
(Karnataka Act No. 27 of 2017) to,-
(1) amend clause (b) of sub-section (3) of section 15 of the Act, to do away with
the requirement of linking the post-sale discount with an agreement and to
refer to issuance of credit note under section 34 where the input tax credit
is reversed by the recipient;
(2) amend sub-section (1) of section 34 of the Act, as to include the reference of
section 15 in the said section;
(3) amend sub-section (6) of section 54 of the Act, to extend the provisions of
provisional refund to refunds arising out of inverted duty structure; and
6
(4) amend sub-section (14) of section 54 of the Act, to remove the threshold limit
for sanction of refund claims in case of goods exported out of India with
payment of tax.
Hence, the Bill
FINANCIAL MEMORANDUM
There is no extra expenditure involved in the proposed legislative measure.
D. K. SHIVAKUMAR
Chief Minister
M.K. VISHALAKSHI
Secretary
Karnataka Legislative Assembly
ANNEXURE
EXTRACT FROM THE KARNATAKA GOODS AND SERVICES TAX ACT, 2017
(KARNATAKA ACT NO.27 OF 2017)
XXX
XXX
XXX
15. Value of taxable supply.- XXX XXX XXX
(3) The value of the supply shall not include any discount which is given—
(a) before or at the time of the supply if such discount has been duly recorded
in the invoice issued in respect of such supply; and
(b) after the supply has been effected, if –
(i) such discount is established in terms of an agreement entered into at or
before the time of such supply and specifically linked to relevant invoices; and
(ii) input tax credit as is attributable to the discount on the basis of document
issued by the supplier has been reversed by the recipient of the supply.
XXX
XXX
XXX
34. Credit and debit notes.- (1) Where one or more tax invoices have been
issued for supply of any goods or services or both and the taxable value or tax
charged in that tax invoice is found to exceed the taxable value or tax payable in
respect of such supply, or where the goods supplied are returned by the recipient,
or where goods or services or both supplied are found to be deficient, the registered
person, who has supplied such goods or services or both, may issue to the recipient
7
one or more credit notes for supplies made in a financial year containing such
particulars as may be prescribed.
XXX
XXX
XXX
54. Refund of tax.- XXX
XXX XXX
(6) Notwithstanding anything contained in sub-section (5), the proper officer
may, in the case of any claim for refund on account of zero-rated supply of goods
or services or both made by registered persons, other than such category of
registered persons as may be notified by the Government on the recommendations
of the Council, refund on a provisional basis, ninety per cent. of the total amount
so claimed, in such manner and subject to such conditions, limitations and
safeguards as may be prescribed and thereafter make an order under sub-section
(5) for final settlement of the refund claim after due verification of documents
furnished by the applicant.
XXX
XXX XXX
(14) Notwithstanding anything contained in this section, no refund under
sub-section (5) or sub-section (6) shall be paid to an applicant, if the amount is
less than one thousand rupees.
XXX
XXX
XXX
ಮುದÎಕರು ²ಾಗೂ ಪÎಾಶಕರು:- ಸಂಕಲ£ಾĩಾĸಗಳ…, ಕ£ಾಟಕ ªಾಜÍಪತÎ, ಸಾĸ ೇಂದÎ ಮುದΞಾಲಯ, ¦ೆಂಗಳˆರು
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P S BASAVARAJU
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Date: 2026.08.25 18:58:26 +05'30'