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RNI No. KARBIL/2001/47147
∞¬Òûª
¨sÁUÀ–I
Part–I
¨ÉAUÀ¼ÀÆgÀÄ, ªÀÄAUÀ¼ÀªÁg
Bengaluru, Tuesday,
PROCEEDIN
COMME
Subject:
Guidelines for I
Concession Ru
Read:
1. Notification N
2. Notification
3. Notification N
Preamble:
Sand is an important, vita
activities. The availability of natu
demand and supply. To ease the
Karnataka has amended the Karn
23.12.2017 vide reference cited a
Rules 31-ZF to Rule 31ZL of Cha
Rules, 2017 to import natural sa
these Rules the following Guideli
stock and sale of imported sand in
Government Order No:
As per the content expla
following revised guidelines:-
I-Registration of Importer of San
Any person or firm or Co
with Export/Import permit hold
authority of the country from whe
Shall be eligible to import
person or firm or company desir
application in the prescribed for
Geology, No. 49, Khanija Bhavan,
1) Application Form: The intendi
Form-IR (as appended in the KM
and Geology, along with non-refun
the name of Commissioner/Direct
2) Documents to be submitted w
a) If applicant is an individual, h
Central / State Government along
ª∞ «Ò∏Â
C¢üPÀÈvÀªÁV ¥ÀæPÀn¸À¯ÁzÀÄzÀÄ
«±ÉõÀ gÁdå ¥ÀwæPÉ
gÀ, ¸É¥ÉÖA§gï 25, 2018 (D±ÀéAiÀÄÄd 3, ±ÀPÀ ªÀµÀ
September 25, 2018 (Ashwayuja 3, Shaka Varsha
NGS OF THE GOVERNMENT OF KARNATAK
ERCE AND INDUSTRIES SECRETARIAT
Import and Sale of Sand as per Karnataka M
les, 1994.
No.CI 302 MMN 2017, dated:16.11.2017
No.CI 376 MMN 2017, dated:23.12.2017
No.CI 376 MMN 2017 P-I,dated 26.12.2017
al and indispensable minor mineral used in
ural sand in rivers is limited hence there is
situation and match demand and supply o
nataka Minor Mineral Concession Rules, 199
above. In the said amendment, provisions h
apter-IV-B of Karnataka Minor Mineral Co
and from foreign countries for use in the S
nes and Relevant Forms are issued for smo
n the State.
CI 376 MMN 2017 (P-3), Bengaluru dated
ained in the Preamble the Government are
GUIDELINES
nd and conditions there of:
ompany having an Import/Export permit or
der, where the Export/Import permit issu
ere the sand is proposed to be Imported;
t sand and may apply for registration as “I
rous of obtaining registration as Importer o
rmat to the Commissioner / Director, Dep
Race Course Road, Bengaluru – 560 001.
ing Importer shall submit an application in t
MMCR-1994) to the Commissioner/Director
ndable fee of Rs.25,000/- by Demand Draft
tor, Department of Mines and Geology, payab
with application form:
he/she shall submit the copy of a valid ad
g with copy of Income Tax Returns of past th
∏Â√¿Ê
ð 1940)
a 1940)
£ÀA. 1368
No. 1368
KA
Minor Mineral
construction and allied
huge gap between the
of sand, Government of
94 on 16.11.2017 & on
have been made under
ncession (Amendment)
State. In furtherance to
ooth import, transport,
d: 24.09.2018
e pleased to issue the
r having an agreement
ued by the competent
Importer of Sand”. Any
of sand shall make an
partment of Mines and
the prescribed Form i.e.
r, Department of Mines
or Pay Order drawn in
ble at Bengaluru)
ddress proof issued by
hree Assessment Years.
2
If applicant is a Firm or a Company it shall, submit registration details of company or firm
along with the copy of Income Tax Returns of past three Assessment Years.
b) GST Registration and Pan Card details. (Enclose photo copies)
c) IEC (Import Export Code) certificate issued by the Director General of Foreign Trade, Ministry of
Commerce, Govt. of India
d) The Importer shall submit an affidavit duly sworn on non-judicial stamp paper of value of Rs.
200/- stating that he shall adhere to all conditions mentioned in the Rules and guidelines issued
and to be issued from time to time by the Government.
3. Registration and Renewal: After verification of the above documents, if satisfied and found fit,
the Commissioner / Director, Department of Mines and Geology, shall issue certificate of
registration as Importer in Form –IRS. Short comings if any, shall be intimated to the applicant for
compliance. The Importer of sand shall register in ILMS with Department of Mines and Geology,
Bengaluru. While considering a request / application for registration, Commissioner / Director,
Department of Mines and Geology shall take note of the previous antecedents of the applicant
including earlier violation or cancellation of Importer licence (if any).
The period of the Importers’ Registration is valid for a period of five years from the date of
issue. The Importer of sand should submit the renewal application in prescribed Form, 30 days
before the expiry of the Registration to the Commissioner / Director, Department of Mines and
Geology, along with non-refundable renewal fee of Rs.25,000/- by Demand Draft or Pay Order drawn
in the name of Commissioner/Director, Department of Mines and Geology, payable at Bengaluru.
4. Statutory conditions to be adhered by the Importer of sand; Post -Registration;
(a) The Registered Importer, after importing every batch of sand to the State shall intimate to the
Deputy Director/Senior Geologist of the District through which import to the State has been
made with the following documents.
1. Bill of Lading.
2. Import Export Code Certificate.
3. Physical and Chemical Analysis Report of the sample of Imported Sand in original meeting
with BIS-383/2016 standards from an accredited Laboratory, prescribed by Central or
State Government.
4. Omitted.
5. The Importer of sand shall obtain and submit Phytosanitary Certificate duly issued by the
Competent Authority of the exporting Country.
6. The Importer of Sand shall obtain and submit Phyto sanitary Certificate duly issued by
the Competent Authorities of Central/ State Government after import of sand to the
country.
7. The licence/permit issued for extraction of sand by the exporting country.
8. The Importer of sand shall also submit the copies of Invoice issued by Country of Origin
for every purchase of sand from other Nations.
9. Importer shall submit details of the land on which imported sand stock yard is proposed
to be established in the State along with GPS co-ordinates and documents of title or
registered agreement between Importer and owner of the property with the copy of title
deed.
(b) The imported Sand shall be transported from the place of railway yard where the imported
sand first received from rake to the designated Importer stock yards (in case port of discharge
is located outside the State) only by obtaining valid rake permits issued by the Deputy
Director/Senior Geologist of the District where the imported sand makes its first entry into
the State. The Deputy Director/Senor Geologist of the District shall issue Mineral Dispatch
permit/s(MDP) for transportation of imported Sand from the port of discharge ( in case same
is located in the State) to the designated importer stock yard after due verification of all
document mentioned at para(4) and shall also collect cess/fee/rent etc., at the rate as
prescribed by the Government from time to time.
(c) Omitted
(d) Omitted
3
(e) Omitted
(f) That the Importer shall pay processing fee of Rs. 60/- per ton and Rs. 10/- towards Special
Security Permit Paper per trip sheet to transport the Imported Sand.
(g) That apart, the Importer of Sand shall pay all necessary fees, taxes and charges that are
payable to central/ State Government/s as amended from time to time.
(h) The Importer shall not deal with any other sand other than imported sand without prior
permission of the government.
(i) In view of clause (1) of Rule 31-ZG of the KMMCR, 1994, it shall be necessary for an Importer
of Sand to obtain Dealer’s License in case such Importer intends to sell the Imported Sand
directly to consumers.
(j) All other provisions of KMMCR-1994 not repugnant to above Guidelines and Rules shall be
applicable to Importer.
(k) The Importer shall submit periodical returns every quarterly before 5th of succeeding month in
Form-IS to the Commissioner/Director, Department of Geology, Bengaluru.
(l) Importer of sand intend to transport the imported sand to other States through Road or
Railways or Waterways, the Deputy Director / Senior Geologist of the concerned district may
issue Mineral Dispatch Permit/s (MDP) by collecting necessary fee as specified in Rule 31-ZL
of KMMCR-1994.
(m) Whoever contravenes provisions of the rules and guidelines and imports or purchases or sells
or stocks the imported sand other than in accordance with the provisions of the Rules made
in this regard and guidelines framed
herein above shall be punishable under the provisions of Rule 43 of KMMCR- 1994.
II -Registration of Dealer of imported Sand and conditions thereof:
1) Application Form:
Every application for Dealer Licence shall be made in Form-DL to Competent Authority by
paying non-refundable application fee of Rs.10,000/- through Demand Draft or Pay Order in the
name of Deputy Director/Senior Geologist of concerned District payable at the concerned district.
2) Documents to be submitted along with application form:
a)
If the Importer of Sand desires to sell the sand through a dealer, then such dealer shall submit
a copy of letter of appointment as “Authorised Dealer” by the registered Importer of Sand.
b)
If applicant is an individual, he/she shall submit the copy of a valid address proof issued by
Central / State Government along with copy of Income Tax Returns of past three Assessment
Years.
If applicant is a Firm or a Company it shall, submit registration details of company or firm
along with the copy of Income Tax Returns of past three Assessment Years.
c)
The applicant shall furnish the details of GST Registration Certificate and PAN Card.
d)
Dealer of Imported Sand shall submit details of stock yard along with GPS co-ordinates where
storage of the imported Sand is made along with details of ownership. If the land for such
stockyard is not owned by individual or firm or company, then consent of such land owner in
non-judicial stamp paper of value of Rs.200/- shall be submitted along with the application.
e)
The dealer shall produce affidavit in the prescribed pro forma duly sworn on non-judicial stamp
paper of value of Rs. 200/- stating that he/it shall adhere to all the conditions mentioned in the
Rules and Guidelines issued and to be issued from time to time by the Government.
Registration; On receipt of application along with documents for grant of Dealer Licence, the
Deputy Director/Senior Geologist of concerned district after making such enquiries as he deems
fit shall grant a dealer’s licence in FORM-GR. While considering a request/application for
registration, the concerned Deputy Director/Senior Geologist shall take note of the previous
antecedents of the applicant including earlier violation or cancellation of Dealer Licence (if any).
3.
Statutory conditions to be adhered to by the Dealer of the Imported Sand post
registration
a)
Dealer shall register themselves in the ILMS (Integrated Lease Management System) of the
Department of Mines and Geology
4
b)
The Dealer while selling the sand to the general public shall pay the prescribed SSPP – Special
Security Permit Paper fee of Rs. 10/- per trip sheet and obtain Mineral Dispatch Permit to
transport such Sand.
c)
Omitted
d)
Omitted
e)
Omitted
f)
That apart, the Dealer of Imported Sand shall pay all necessary fees, taxes and charges that are
payable to Central/State Government/s as amended from time to time.
g)
The holder of Dealers License has to furnish Statement of Accounts of the total purchase and
sale of sand in FORM-W, on or before 7th day of the succeeding month, to Deputy
Director/Senior Geologist of the concerned district.
h)
The Dealer of Imported Sand shall not sell the Imported Sand outside the state.
i)
The Dealer shall not deal with any other sand other than the Imported Sand.
j)
The Dealer’s License is valid for a period of Five years. The Dealer shall submit the Renewal
Application in prescribed form, 30 days before the expiry of the License by paying the non-
refundable application fee of Rs. 10,000/- to the concerned Deputy Director / Senior Geologist,
Department of Mines & Geology.
k)
Whosoever contravenes the provisions of the Rules and Guidelines and purchases or sells or
stocks the Imported Sand other than in accordance with the Rules made in this regard and
guidelines framed hereinabove, shall be punishable under the provisions of Rule 43 of KMMCR-
1994 and the Dealer Licence shall be liable for cancellation which shall become an ineligibility
to obtain future Dealer Licence for a period of three years from the date of such cancellation.
l)
All imported sand and transporting vehicles shall install Global Positioning System(GPS) and
shall transport only in the approved route as indicated in the Mineral Despatch Permit.
m) Every driver or person in-charge of a vehicle carrying imported sand shall be in possession of a
valid permit and E-way bill, sale or delivery note.
By Order and in the Name of Governor of Karnataka
B.K.MAMATHA RANI
Desk Officer (Mines)
Commerce & Industries Department.
FORM-IR
(See sub rule (1) of rule 31-ZF)
Application for grant of registration for importer of sand
To,
The Competent Officer,
Sir,
I/We requested to register as Importer of sand under the Karnataka Minor Mineral Concession Rules, 1994 be
registered to me/us.
The fee of Rs. 25,000/- payable for registration to Importer of sand has been paid and Treasury Chalan Receipt.
No……….. dated …………. Is enclosed in original.
The required particulars are given below:-
1. Name of applicant with complete address, Phone/Mobile/ Fax Nos. and email address:
2. Is the applicant a individual/company/firm or Association?
3. In case applicant is,
(a) An individual’s, his nationality:
(b) A private company, give details of certificate of registration:
(c) A public company, give details of company registered under Indian Companies Act, 2013.
(d) A firm or association, Give details of firm registered under Indian Partnership Act, 1839.
4. Name of Minor Minerals (s) to be imported:-
5. Name of the Country from which sand is imported:
5
6. Quantity to be imported during the year:-
7. Details of the Port from which sand is imported:-
8. Any other information
I/We do hereby declare that particulars furnished above are correct and am/are ready to furnish other details including
security deposit etc. as may be required by you.
Place :
Yours faithfully,
Date :
Name and Designation of the applicant
Form –IRS
REGISTRATION CERTIFICATE
(See Rule 31ZF)
This is to certify that following Individual / Firm / Company has been registered in the Department of Mines
and Geology as Importer of sand.
Registration No. DMG/
Name: Sri / Smt: M/s:
Address:
GST Registration No:
PAN card No:
CIN No. :
IEC Code No:
This Certificate has been issued under Rule 31ZF of Karnataka Minor Mineral Concession Rules, 1994. This
certificate is valid for a period of five years from the date of its issuance.
Date:
Place:
Commissioner / Director
Department of Mines and Geology
FORM-IS
(See sub rule (4) of rule 31-ZF)
Submission of quarterly report by the Importer of Sand
Name of the Importer of sand:
Registration No:
Name of Minor Mineral:
Date
Opening
Balance
From whom to
purchased
Total
To whom to sold
Balance of
stock
Remark
Quantity
price
Quantity
Price
Date:
Place:
Name and Signature of Importer
6
FORM-DL
(See clause (a) of sub rule (2) of rule 31-ZG)
Application for Dealer's License or Renewal
To,
The Competent Officer,
Sir,
I/We requested that a dealer’s License to stock and sell minor minerals under the Karnataka Minor Mineral
Concession Rules, 1994 be granted/renewed to me/us.
The fee of Rs. 10000/- payable for the grant/renewal of dealer’s license has been paid and
Treasury Chalan Receipt. No……….. dated …………. Is enclosed in original.
The required particulars are given below:-
1. Name of applicant with complete address, Ph / Fax Nos. and email address:
2. Is the applicant a individual/company/firm or Association?
3. In case application is,
(a) An individual’s, his nationality:
(b) A private company, give details of certificate of registration:
(c) A public company, give details of company registered under Indian Companies Act, 2013.
(d) A firm or association, Give details of firm registered under Indian Partnership Act, 1932.
4. Name of Minor Minerals (s) to be sold:-
5. Quantity to be stocked during the year:-
6. Details of the location of the Depot:-
(Address, Sy. No. etc. of the area in which the depot is situated are to be furnished along with GPS Co-ordinate location
map)
7. Particulars of the previous dealer’s license, if applying for renewal:
8. Detail of the Importer:
I/We do hereby declare that particulars furnished above are correct and am/are ready to furnish other details including
security deposit etc. as may be required by you.
Place:
Yours faithfully,
Date:
Name and Designation of the applicant.
FORM-GR
(See clause (a) of sub rule (3) of rule 31-ZG)
Grant or Renewal of License
[ A Dealer’s License to sell stock and exhibit for sale of minor mineral under the Karnataka Minor Mineral Concession
Rules, 1994]
----------------------------------------------------------------------------------------------------------------------------------------------------
-------------------------- is hereby licensed to sell stock and exhibit for sale under mentioned minor mineral (s)
1. Name of minor mineral (s) :-
2. Quantity allowed to be stocked during the year :-
(Mineral-wise)
3. Location of the office and depot. :-
* Validity of Licence: From.......................To..............................
CONDITIONS OF THE LICENCE
1. This license shall be displayed in a prominent place in a part of the premises open to the public.
2. The dealer shall afford all facilities for seeking his accounts and verifying the stock of minor mineral(s) and shall furnish
fully and correctly any information in his Possession as may be required by the competent Officer or any person authorized
by the competent Officer in that behalf.
3. The dealer shall display in a prominent palace in a part of the premise the price list of minor mineral(s) offered for sale
by him.
Dated this ………………………………… Day of …………………………… 20 ……….
Signature and seal of the competent Officer.
7
FORM-W
(See rule 31-ZI)
Submission of statement of accounts by dealer
Name of Dealer :-
License No :-
Name of Minor Mineral: -
for the Month of:-
Opening
Balance
(M.T)
Quantity
purchased
(M.T)
From whom
purchased
Price
paid
To whom to
sold
(Name and
Address)
Quantity
sold(M.T)
MDP
(Trip
sheet)
No. of
each sale
Sale
price
Balance
quantity
(M.T)
1
2
3
4
5
6
7
8
9
Date:
Place:
Name and Signature of Dealer
PROFORMA AFFIDAVIT (Registration as Importer/ applicant for Dealer’s license)
BEFORE THE Competent Authority, _______________
When the applicant is an individual:
Name of the Firm ________________________________, and _________________________(address and occupation)
When the applicant is a Registered Firm:
Name
of
the
Firm___________________of
(address
)
represented
by
its
duly
authorized
signatory____________________and (Name of the person) _____________________________________(address and
occupation)
When the applicant is a Registered Company:
(Name
of
the
Company)________________________a
company
registered
under
(Act
under
which
incorporated)________________________and having its registered office at (address) represented by its duly authorized
signatory and (Name of the person) __________________________ (address and occupation)
I / We, the above named deponent solemnly affirms and state on oath as under:
1.
I
am
the
duly
authorized
signatory
of
the
Firm/
Company & I am competent to swear to the present affidavit( in case applicant is a Firm/Company)
2.
I/We do not owe any dues to the State Government or Department of Mines and Geology
3.
I/We am/are an income tax payer, filing returns regularly and not due of any income tax payable as on the date
of making the application.
4.
I/We undertake to pay all the necessary fees, taxes and other charges that may be made applicable by the
Central/State Government as amended from time to time in connection with the License / Registration held by
me/us.
5.
I/We undertake not to resell the imported sand outside the State of Karnataka.
6.
I/We undertake to strictly abide by the provisions of the MMDR Act, 1957 and the Rules made there-under and
to adhere to the guidelines made under provisions of KMMCR-1994 and shall pay the processing fee of Rs. 60/-
per ton and Rs. 10/- towards Special Security Permit Paper per trip sheet to transport the imported sand.
7.
I/We by submitting all the statutory documents pertaining to import of sand/distribution of imported sand within
State do undertake that nothing material has been concealed and that they are true and correct.
VERIFICATION
I, _________________________________________, the above named deponent do hereby verify that the contents of this
affidavit form in para 1 to 6 are true and correct and nothing has been concealed therein.
Deponent / Applicant
8
CHECK LIST FOR REGISTRATION AS IMPORTER OF SAND
Sl.
No.
Documents to be submitted
Remarks
1.
Application in Form-IR
2.
Registration Details of Company or Firm
3.
Valid Address Proof
4.
GST and Pan Card details.(enclose photo copies)
5.
IEC (Import Export Code) Certificate issued by DGFT, GoI
6.
Affidavit in non-judicial stamp paper of Rs. 200/- ( as per pro-
forma )
CHECK LIST FOR ISSUANCE OF MINERAL DESPATCH PERMITS
1.
Bill of lading
2.
Import Export Code Certificate
3.
Physical and Chemical Analysis Report in original
4.
Certificate under chapter 26 of Import policy (EXIM code-2505)
5.
Phyto-Sanitary Certificate issued by Sand Improting Country
6.
Phyto-Sanitary Certificate issued by Competent Authority of
Central / State Government after Import of Sand
7.
Copy of the licence/permit issued for extraction.
8.
Copy of Invoice of Imported Sand
9.
Stock yard details along with GPS co-ordinates.
CHECK LIST FOR ISSUANCE OF DEALER LICENCE FOR SALE OF IMPORTED SAND
Sl.
No.
Documents to be submitted
1
Application in Form DL
2
Authorisation letter from the Importer of Sand.
3
GST Registration Certificate and PAN Card.
4
Stock yard details along with GPS co-ordinates and ownership details
5
Consent of Owner of Stock Yard (in non-judicial Stamp Paper of Rs.
200/-) if applicable
6
Affidavit: Non-judicial stamp paper of Rs. 200/- ( as per pro-forma )
B.K. MAMATHA RANI
Desk Officer (Mines)
Commerce and Industries Department.
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RNI No. KARBIL/2001/47147
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¨sÁUÀ–III
Part–III
¨ÉAUÀ¼ÀÆgÀÄ, ±ÀÄPÀæªÁgÀ
Bengaluru, Friday, S
No. ACS/FD/2
Subt:
Guidelines f
the DDOs of
Section 51 of the Karnata
Services Tax (CGST) Act, 2017
deduction of tax by the Governm
regard, from the payment made o
both, where the total value of su
rupees. The amount deducted as t
within ten days after the end of t
FORM GSTR-7 giving the details
certificate to the deductee mentio
deducted at source etc.
2.
As per the Acts, every ded
supplier of goods or services or b
account through NEFT to RBI or
challan on the GST common por
filing return in FORM GSTR-7 on
been made based on which the be
DDOs in the Government, who a
common portal and get the GST Id
3.
The subject section which
force with effect from 1st July 20
recently notified that these provis
Government of Karnataka Notific
50/2018 – Central Tax dated 13th
4.
For payment process of T
which are as under:
Option I: Generation of challan fo
Option II: Bunching of TDS dedu
5.
DDOs operating on Khajan
when generating challan on GST
ª∞ «Ò∏Â
C¢üPÀÈvÀªÁV ¥ÀæPÀn¸À¯ÁzÀÄzÀÄ
«±ÉõÀ gÁdå ¥ÀwæPÉ
, ¸É¥ÉÖA§gï 28, 2018 (D±ÀéAiÀÄÄd 6, ±ÀPÀ ªÀµÀð
September 28, 2018 (Ashwayuja 6, Shaka Varsha
FINANCE SECRETARIAT
CIRCULAR
2018, Bengaluru, dated: 28th September, 2
for Deductions and Payments of TDS by
f State Government Authorities under GST
aka Goods and Services Tax(KGST) Act, 20
and Integrated Goods Services Tax (IGST)
ment Agencies (Deductor) or any other per
r credited to the supplier (Deductee) of taxab
ch supply, under a contract, exceeds two la
tax under this section shall be paid to the G
the month in which such deduction is made
of deductions and deductees. Further, the d
oning therein the Value on which tax is de
ductor shall deduct the tax amount from the
both and remit the tax amount so deducted
r a cheque to be deposited in one of the au
rtal. In addition, the deductors are entruste
n the GST common portal for every month i
enefit of deduction shall be made available t
are performing the role as deductor have to
dentification Number (GSTIN).
provides for tax deduction at source was no
017, the date from which GST was introdu
sions shall come into force with effect from
cation No. FD 47 CSL 2017 dated 14.9.20
h September, 2018 of Government of India.
Tax Deduction at Source under GST two op
or every payment made during the month.
cted from the bills on weekly, monthly or any
ne 1 shall exercise Option I, selecting OTC ch
T common portal. DDOs operating on Kh
∏Â√¿Ê
1940)
a 1940)
£ÀA. 1373
No. 1373
2018
T.
17, Central Goods and
Act, 2017 provide for
son as notified in this
ble goods or services or
akh and fifty thousand
Government by deductor
e alongwith a return in
deductor has to issue a
educted, amount of tax
e payment made to the
d with the Government
uthorised banks, using
ed the responsibility of
n which deduction has
to the deductee. All the
o register with the GST
ot notified to come into
uced. Government has
1st October, 2018, vide
18 andNotification No.
ptions can be followed,
y periodic manner.
heque mode of payment
hajane 2 shall exercise
2
Option II, selecting NEFT/RTGS mode of payment with RBI PAD as remitting bank while generating
the challan.
6.
Under Option I, Treasury shall provide to DDO a cheque for TDS payment against every bill
with TDS deduction. For this purpose DDO shall create a challan on GST common portal for
payment of TDS deduction for each bill, selecting OTC cheque mode of payment at one of the
authorised banks and attach the challan with the bill while submitting to Treasury.
7.
Under Option II, TDS amounts deducted from bills submitted by a DDO shall be kept under
a separate Deposit Account, opened for a DDO in the Treasury. For payment of TDS, DDO shall
create a challan for aggregate TDS amount on GST common portal selecting NEFT/RTGS payment
mode and remitting bank as Reserve Bank of India PAD. GST portal shall automatically select
beneficiary name as GST, beneficiary IFSC as RBIS0GSTPMT and beneficiary account number as
CPIN(Common Portal Identification Number). After creation of challan, DDO shall register a recipient
in Khajane 2 with recipient name as GST and above beneficiary bank IFSC and account particulars.
Thereafter, DDO shall prepare a bill for the aggregate TDS amount and submit to treasury for
payment to GST. DDO can make TDS payments on a weekly, monthly or any other periodic basis.
8.
In order to give effect to the above options from 01.10.2018, a process flow of deduction and
payment of TDS by the DDOs has been finalised in consultation with Department of Revenue,
Finance Department, Government of India and the Principal Secretary (Khajane 2), Finance
Department, Government of Karnataka for guidance and implementation by State Government
Authorities. The process flows under both the options are described as under:
Option I - Individual Bill-wise Deduction and its payment by the DDO
9.
DDOs who are operating on Khajane 1 shall exercise this option. In this option, the DDO will
have to deduct as well as remit the GST TDS for each bill individually by generating a Challan with
PIN (Common Portal Identification Number) and attaching it with the Bill itself.
10.
Following process shall be followed by the DDO in this regard:
(i)
The DDO shall prepare the Bill based on the Expenditure Sanction. The Expenditure
Sanction shall contain the (a) value of the contract, (b) total invoice amount (c) net
amount on which TDS is made(d) the 2% TDS amount of GST and (e) net amount
payable to the Contractor/Supplier/Vendori.
(ii)
The DDO shall login into the GSTN Portal (using his GSTIN) and generate the Challan
with CPIN (Common Portal Identification Number)). In the Challan with CPIN he shall
have to fill in the desired amount of payment against one/many Major Head(s)
(CGST/SGST/UTGST/IGST) and the relevant component (e.g. Tax) under each of the
Major Head.
(iii)
While generating the Challan with CPIN, the DDO will have to select mode of payment
as OTC Cheque and the Bank where the payment will be deposited through OTC
Cheque mode.
(iv)
The DDO shall prepare and submit the bill on Khajane 1 attaching the challan along
with the bill.
(v)
In the Bill,
(a)
net amount payable to the Contractor/Supplier/Vendor and
(b)
2% as TDS will be specified
(vi)
Treasury officer shall issue a Government Cheque in favour of one of the 25
authorized Banks. The Cheque may then be deposited along with the Challan with
CPIN with any of branch of the authorized Bank so selected by the DDO.
(vii)
Upon successful payment, a CIN (Challan Identification Number) will be generated by
the RBI/Authorized Bank and will be shared electronically with the GSTN Portal. This
will get credited in the electronic Cash Ledger of the concerned DDO in the GSTN
Portal. This can be viewed and the details of CIN can be noted by the DDO anytime on
GSTN portal using his Login credentials.
(viii)
The DDO should maintain a Register as per proforma given in Annexure ‘A’ to keep
record of all TDS deductions made by him during the month. This Record will be
helpful at the time of filing Monthly Return (FORM GSTR-7) by the DDO. The DDO
may also make use of the offline utility available on the GSTN Portal for this purpose.
3
(ix)
The DDO shall generate TDS Certificate through the GST Portal in FORM GSTR-7A
after filing of Monthly Return.
Option II - Bunching of TDS deductions and its payment by the DDO
11.
DDOs who are operating on Khajane 2 shall exercise this option. In this option the DDO will
have to deduct the TDS from each bill for keeping it under the Deposit Head. Payment of this
bunched TDS amount from the Deposit Head can be made on a weekly, monthly or any other
periodic basis.
12.
Following process shall be followed by the DDOs in this regard:
(i)
The DDO shall prepare the Bill based on the Expenditure Sanction. The Expenditure
Sanction shall contain the (a) value of contract (b) total invoice amount (c) net amount
on which TDS is made (d) the 2% TDS amount of GST and (e) net amount payable to
the Contractor/Supplier/Vendor.
(ii)
The DDO shall prepare the bill on Khajane 2 and submit to respective Treasury.
(iii)
In the Bill,
(a)
the net amount payable to the Contractor/Supplier/Vendor and
(b)
2% as TDS under GSTwill be specified.
(iv)
The TDS amount shall be mentioned in the Bill for booking in the Deposit Account
with the Head of Account 8449-00-120-0-xx-662.
(v)
The DDO will require to maintain the Record of the TDS of GST being booked under
the Deposit Head so that at the time of preparing the Challan at the GST Common
Portal with CPIN (Common Portal Identification Number) for making payment on
weekly/monthly or any other periodic basis, the total amount could be easily worked
out.
(vi)
At any periodic interval, when DDO needs to remit the TDS amount, he will prepare
the Challan with CPIN on the GST Common Portal for the amount (already booked
under the Deposit Account).
(vii)
While generating the Challan with CPIN, the DDO will have to select mode of payment
as NEFT/RTGS. In the NEFT/RTGS mode, the DDO will have to select the remitting
Bank as Reserve Bank of India PAD. GSTN portal shall automatically select
beneficiary name as GST, beneficiary account number as CPIN and beneficiary IFSC
as RBIS0GSTPMT.
(viii)
In Khajane 2, the DDO shall register GST as a recipient with beneficiary details as per
the challan viz.
i. Recipient name as GST
ii. Recipient Bank as Reserve bank of India
iii. Recipient Bank IFSC Code as RBIS0GSTPMT and
iv. Recipient Account Number as CPIN.
(ix)
The DDO shall prepare the bill for the bunched TDS amount for payment on
Khajane 2 for payment to the recipient as registered above.
(x)
In the Bill, the DDO will give reference of all the earlier paid bills from which 2% TDS
was deducted and kept in the Deposit Account The DDO may attach a certified copy
of the record maintained by him in this regard. DDO shall also attach a copy of the
challan created by him.
(xi)
The Treasury officer in Khajane 2 will pass the bill by clearing the Deposit Account
operated against that particular DDO after exercising necessary checks.
(xii)
Upon successful payment, a CIN (Challan Identification Number) will be generated by
the RBI and will be shared electronically with the GSTN Portal. Through this CIN the
TDS amount paid will get credited in the electronic Cash Ledger of the concerned
DDO in the GSTN Portal. This can be viewed and the details of CIN can be noted by
the DDO anytime on GSTN portal using his login credentials.
4
(xiii)
The DDO should maintain a Register as per proforma given in Annexure ‘A’ to keep
record of all TDS deductions made by him during the month. This Record will be
helpful at the time of filing Monthly Return (FORM GSTR-7) by the DDO. The DDO
may also make use of the offline utility available on the GSTN Portal for filing the
return in Form GSTR-7.
(xiv)
The DDO shall file the Return in FORM GSTR-7 by 10th of the following month
(xv)
The DDO shall generate TDS Certificate through the GSTN Portal in FORM GSTR-7A
13.
Difficulty, if any, in implementation of this circular may please be brought to the notice of the
Director of Treasuries, Finance Department.
I. S. N. Prasad
Additional Chief Secretary to
Government, Finance Department
1For instance, if the total invoice value is Rs. 118, and the goods are taxable at the rate of 18%, the
SGST of Rs. 9 and CGST of Rs. 9 ( total Rs. 18) is included in the total value of invoice. Thus the net
amount on which TDS is to be made is Rs. 100 (118-18) at the rate of 1% of SGST (that is Rs. 1)
and 1% of CGST( that also is Rs.1) and total TDS amount is Rs.2.00. After TDS, the net amount
payable to the contractor/supplier or vendor is Rs. 116 ( Rs. 118-2).
Annexure A
Record to be maintained by the DDO for filing of GSTR7
Sl.
No.
Tax
Invoice
No.
Date of
Tax
Invoice
GSTIN of
the
Deductee
Trade
Name
Net
Amount
on which
tax is
deducted
Integrated
Tax
Central
Tax
State/UT
Tax
Total
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5
RNI No. KARBIL/2001/47147
∞¬Òûª
¨sÁUÀ–III
Part–III
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RNI No. KARBIL/2001/47147
∞¬Òûª
¨sÁUÀ–IV
Part–IV
¨ÉAUÀ¼ÀÆgÀÄ, UÀÄgÀĪÁg
Bengaluru, Thursday, S
PERSONNEL AN
NO. DPAR 16 CHUVIP
The following Corrigendum
Election Commission of India is re
ELEC
Nirvac
No.100/KT-LC/6/2018(1):
LC/6/2018(1), dated 14th Septem
Karnataka Legislative Council for
on 16.05.2018; and
WHEREAS, the last date
September, 2018 (Saturday); and
WHEREAS, it is brought
September, 2018 (Saturday) falls o
25 of Negotiable Instruments Ac
Notification dated 20.08.2015;
Now, therefore, the Comm
amendments in its Notification No
For the existing entries in claus
ª∞ «Ò∏Â
C¢üPÀÈvÀªÁV ¥ÀæPÀn¸À¯ÁzÀÄzÀÄ
«±ÉõÀ gÁdå ¥ÀwæPÉ
gÀ, ¸É¥ÉÖA§gï 20, 2018 (¨sÁzÀæ¥ÀzÀ 29, ±ÀPÀ ªÀµÀð
September 20, 2018 (Bhadrapada 29, Shaka Vars
ND ADMINISTRATIVE REFORMS SECRETA
NOTIFICATION
PA 2018, BANGALORE, DATED: 20th Septe
m No. 100/KT-LC/6/2018(1), dated: 19th Se
epublished hereunder for general information
TION COMMISSION OF INDIA
chan Sadan, Ashoka Road, New Delhi - 110001.
Dated
Bhadr
CORRIGENDUM
- WHEREAS, the Commission, vide its N
mber, 2018, has notified the schedule for t
the vacancy against the seat of Sh. K.S. Eshw
of making nominations for the above elec
t to the notice that the last date of making
on 4th Saturday of the month and is a ‘Public
ct, 1881, as per the Ministry of Finance,
mission, having considered the matter, hereb
o.100/KT-LC/6/2018(1), dated 14th September
se (B), the following entries shall be substitut
∏Â√¿Ê
ð 1940)
sha 1940)
£ÀA. 1354
No. 1354
ARIAT
mber, 2018
eptember, 2018, of the
n:
: 19th September, 2018
rapada 28, 1940 (Saka)
Notification No.100/KT-
he bye election to the
warappa that fell vacant
ction was fixed as 22nd
g nominations, i.e. 22nd
Holiday’ as per Section
Government of India,
by makes the following
r, 2018, namely;
ted:
2
“(B) appoints with respect to said election, -
(a) the 24th September, 2018 (Monday), as the last date for making nominations;
(b ) the 25th September, 2018 (Tuesday), as the date for the scrutiny of the nominations;
(c) the 27th September, 2018 (Thursday), as the last date for the withdrawal of candidatures;
(d) the 4th October, 2018 (Thursday), as the date on which a poll shall, if necessary, be taken;
and
(e) the 6th October, 2018 (Saturday), as the date before which the election shall be completed;”
By Order
(PRAMOD KUMAR SHARMA)
SECRETARY
(S.N. RAMAKRISHNA)
Assistant Chief Electoral Officer and
Ex-officio Under Secretary to Government,
DPAR (Elections).
¸ÀPÁðj ªÀÄÄzÀæuÁ®AiÀÄ, «PÁ¸À ¸ËzsÀ WÀlPÀ, ¨ÉAUÀ¼ÀÆgÀÄ. (¦7) ¥ÀæwUÀ¼ÀÄ: 50
RNI No. KARBIL/2001/47147
∞¬Òûª
¨sÁUÀ–IV
Part–IV
¨ÉAUÀ¼ÀÆgÀÄ, UÀÄgÀĪÁg
Bengaluru, Thursday, S
PERSONNEL AN
NO. DPAR 16 CHUVIP
The following Corrigendum
Election Commission of India is re
ELEC
Nirvac
No.100/KT-LC/7/2018(1):
LC/7/2018(1), dated 14th Septem
Karnataka Legislative Council for
on 16.05.2018; and
WHEREAS, the last date
September, 2018 (Saturday); and
WHEREAS, it is brought
September, 2018 (Saturday) falls o
25 of Negotiable Instruments Ac
Notification dated 20.08.2015;
Now, therefore, the Comm
amendments in its Notification No
For the existing entries in claus
ª∞ «Ò∏Â
C¢üPÀÈvÀªÁV ¥ÀæPÀn¸À¯ÁzÀÄzÀÄ
«±ÉõÀ gÁdå ¥ÀwæPÉ
gÀ, ¸É¥ÉÖA§gï 20, 2018 (¨sÁzÀæ¥ÀzÀ 29, ±ÀPÀ ªÀµÀð
September 20, 2018 (Bhadrapada 29, Shaka Vars
ND ADMINISTRATIVE REFORMS SECRETA
NOTIFICATION
PA 2018, BANGALORE, DATED: 20th Septe
m No. 100/KT-LC/7/2018(1), dated: 19th Se
epublished hereunder for general information
TION COMMISSION OF INDIA
chan Sadan, Ashoka Road, New Delhi - 110001.
Dated
Bhadr
CORRIGENDUM
- WHEREAS, the Commission, vide its N
mber, 2018, has notified the schedule for t
the vacancy against the seat of Dr. G. Param
of making nominations for the above elec
t to the notice that the last date of making
on 4th Saturday of the month and is a ‘Public
ct, 1881, as per the Ministry of Finance,
mission, having considered the matter, hereb
o.100/KT-LC/7/2018(1), dated 14th September
se (B), the following entries shall be substitut
∏Â√¿Ê
ð 1940)
sha 1940)
£ÀA. 1355
No. 1355
ARIAT
mber, 2018
eptember, 2018, of the
n:
: 19th September, 2018
rapada 28, 1940 (Saka)
Notification No.100/KT-
he bye election to the
meshwara that fell vacant
ction was fixed as 22nd
g nominations, i.e. 22nd
Holiday’ as per Section
Government of India,
by makes the following
r, 2018, namely;
ted:
2
“(B) appoints with respect to said election, -
(a) the 24th September, 2018 (Monday), as the last date for making nominations;
(b) the 25th September, 2018 (Tuesday), as the date for the scrutiny of the nominations;
(c) the 27th September, 2018 (Thursday), as the last date for the withdrawal of candidatures;
(d) the 4th October, 2018 (Thursday), as the date on which a poll shall, if necessary, be taken;
and
(e) the 6th October, 2018 (Saturday), as the date before which the election shall be completed;”
By Order
(PRAMOD KUMAR SHARMA)
SECRETARY
(S.N. RAMAKRISHNA)
Assistant Chief Electoral Officer and
Ex-officio Under Secretary to Government,
DPAR (Elections).
¸ÀPÁðj ªÀÄÄzÀæuÁ®AiÀÄ, «PÁ¸À ¸ËzsÀ WÀlPÀ, ¨ÉAUÀ¼ÀÆgÀÄ. (¦7) ¥ÀæwUÀ¼ÀÄ: 50
RNI No. KARBIL/2001/47147
∞¬Òûª
¨sÁUÀ–IV
Part–IV
¨ÉAUÀ¼ÀÆgÀÄ, UÀÄgÀĪÁg
Bengaluru, Thursday, S
PERSONNEL AN
NO. DPAR 16 CHUVIP
The following Corrigendum
Election Commission of India is re
ELEC
Nirvac
No.100/KT-LC/8/2018(1):
LC/8/2018(1), dated 14th Septem
Karnataka Legislative Council for
16.05.2018; and
WHEREAS, the last date
September, 2018 (Saturday); and
WHEREAS, it is brought
September, 2018 (Saturday) falls o
25 of Negotiable Instruments A
Notification dated 20.08.2015;
Now, therefore, the Comm
amendments in its Notification No
For the existing entries in claus
ª∞ «Ò∏Â
C¢üPÀÈvÀªÁV ¥ÀæPÀn¸À¯ÁzÀÄzÀÄ
«±ÉõÀ gÁdå ¥ÀwæPÉ
gÀ, ¸É¥ÉÖA§gï 20, 2018 (¨sÁzÀæ¥ÀzÀ 29, ±ÀPÀ ªÀµÀð
September 20, 2018 (Bhadrapada 29, Shaka Vars
ND ADMINISTRATIVE REFORMS SECRETA
NOTIFICATION
PA 2018, BANGALORE, DATED: 20th Septe
m No. 100/KT-LC/8/2018(1), dated: 19th Se
epublished hereunder for general information
TION COMMISSION OF INDIA
chan Sadan, Ashoka Road, New Delhi - 110001.
Dated
Bhadr
CORRIGENDUM
- WHEREAS, the Commission, vide its N
mber, 2018, has notified the schedule for t
r the vacancy against the seat of Sh. V. Soma
of making nominations for the above elec
t to the notice that the last date of making
on 4th Saturday of the month and is a ‘Public
Act, 1881 as per the Ministry of Finance,
mission, having considered the matter, hereb
o.100/KT-LC/8/2018(1), dated 14th September
se (B), the following entries shall be substitut
∏Â√¿Ê
ð 1940)
sha 1940)
£ÀA. 1356
No. 1356
ARIAT
mber, 2018
eptember, 2018, of the
n:
: 19th September, 2018
rapada 28, 1940 (Saka)
Notification No.100/KT-
he bye election to the
anna that fell vacant on
ction was fixed as 22nd
g nominations, i.e. 22nd
Holiday’ as per Section
Government of India,
by makes the following
r, 2018, namely;
ted:
2
“(B) appoints with respect to said election, -
(a) the 24th September, 2018 (Monday), as the last date for making nominations;
(b) the 25th September, 2018 (Tuesday), as the date for the scrutiny of the nominations;
(c) the 27th September, 2018 (Thursday), as the last date for the withdrawal of candidatures;
(d) the 4th October, 2018 (Thursday), as the date on which a poll shall, if necessary, be taken;
and
(e) the 6th October, 2018 (Saturday), as the date before which the election shall be completed;”
By Order
(PRAMOD KUMAR SHARMA)
SECRETARY
(S.N. RAMAKRISHNA)
Assistant Chief Electoral Officer and
Ex-officio Under Secretary to Government,
DPAR (Elections).
¸ÀPÁðj ªÀÄÄzÀæuÁ®AiÀÄ, «PÁ¸À ¸ËzsÀ WÀlPÀ, ¨ÉAUÀ¼ÀÆgÀÄ. (¦7) ¥ÀæwUÀ¼ÀÄ: 50
RNI No. KARBIL/2001/47147
∞¬Òûª
¨sÁUÀ–IV
Part–IV
¨ÉAUÀ¼ÀÆgÀÄ, ±À¤ªÁgÀ,
Bengaluru, Saturday, S
PERSONNEL AND ADM
No. DPAR 15 CH
In pursuance of the provi
(84(1)(a) of 1961) the following d
Legislative Council of Karnataka r
DECLARATION OF THE
REPRES
Election to the Legislativ
Constituency - 2018
In pursuance of the provi
Act, 1951, read with clause (a) of
I declare that:-
Shri
Hou
Vijay
Sponsored by Indian National C
House by the resignation of BASA
Place: VIJAYAPUR
Date: 11.09.2018
¸ÀPÁðj ªÀÄ
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C¢üPÀÈvÀªÁV ¥ÀæPÀn¸À¯ÁzÀÄzÀÄ
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, ¸É¥ÉÖA§gï 22, 2018 (¨sÁzÀæ¥ÀzÀ 31, ±ÀPÀ ªÀµÀð
September 22, 2018 (Bhadrapada 31, Shaka Vars
MINISTRATIVE REFORMS SECRETARIAT (
NOTIFICATION
HUVIPA 2018, BENGALURU, DATED: 11.09
isions of Section 66 of the Representation o
declaration containing the name of the ca
referred to therein is published for general in
FORM 23A
[See rule 84(1)(a)]
E RESULT OF ELECTION UNDER SECTION
SENTATION OF THE PEOPLE ACT, 1951.
ve Council of Karnataka State from 3-Bija
isions contained in section 66 of the Repre
f sub-rule (1) of rule 84 of the Conduct of
i SUNILGOUDA BASANAGOUDA PATIL,
se No.31, Akkamahadevi Road,
yapura.
Congress has been duly elected to fill the v
ANGOUDA R. PATIL (YATNAL).
S.B. Shett
Returnin
3-Bijapur Local Auth
S.N. RAMA
Assistant Chief El
Ex-officio Under Sec
DPAR (E
ÄÄzÀæuÁ®AiÀÄ, «PÁ¸À ¸ËzsÀ WÀlPÀ, ¨ÉAUÀ¼ÀÆgÀÄ. (¦7) ¥ÀæwUÀ¼ÀÄ: 50
∏Â√¿Ê
1940)
sha 1940)
£ÀA. 1361
No. 1361
(ELECTIONS)
9.2018
of the People Act, 1951
andidate elected to the
nformation.
N 66 OF THE
apur Local Authorities
sentation of the People
Elections Rules, 1961,
vacancy caused in that
tennavar
ng Officer,
horities Constituency.
AKRISHNA
lectoral Officer and
cretary to Government,
Elections).
RNI No. KARBIL/2001/47147
∞¬Òûª
¨sÁUÀ–IV
Part–IV
¨ÉAUÀ¼ÀÆgÀÄ, ¸ÉÆÃªÀĪÁg
Bengaluru, Monday
PERSONNEL AN
NO. DPAR 16 CHUVIPA
In pursuance of Sub-Rule
Contesting Candidates in Form-7B
by the Members of the Karnataka
general public.
LIS
Bye-Election to the Karnat
(To fill one vacancy caused due to
being chosen as member of Karn
his ter
Sl.
No.
Name of Candidate
1
2
1
Sri Naseer Ahmed
(i) CANDIDATES OF RECOGNISED
(ii) CANDIDATES OF REGISTERED
(OTHER THAN RECOGNISED
(iii) OTHER CANDIDATES :
Place: Bengaluru
Date: 27.09.2018
ª∞ «Ò∏Â
C¢üPÀÈvÀªÁV ¥ÀæPÀn¸À¯ÁzÀÄzÀÄ
«±ÉõÀ gÁdå ¥ÀwæPÉ
gÀ, CPÉÆÖçgï 1, 2018 (D±ÀéAiÀÄÄd 9, ±ÀPÀ ªÀµÀð
y, October 1, 2018 (Ashwayuja 9, Shaka Varsha 1
ND ADMINISTRATIVE REFORMS SECRETA
NOTIFICATION
A 2018(1), BENGALURU, DATED: 29th Sept
e (2) of Rule 11 of the Conduct of Election R
B concerning the Bye-Election to the Karnat
Legislative Assembly-2018 is published here
FORM 7B
[See Rule 10(1)]
ST OF CONTESTING CANDIDATES
taka Legislative Council by the Members o
Legislative Assembly – 2018
o the reason of Sri K.S. Eshwarappa, Member
ataka Legislative Assembly on 16.05.2018, b
rm of office which was upto 30.06.2020)
Address of Candidate
Party Affiliat
3
4
No.391,
2nd Cross,
2nd Phase,
R.M.V. Extension,
Bengaluru-560 094.
Indian Natio
Congress
D NATIONAL AND STATE POLITICAL PARTIES
POLITICAL PARTIES
-
N
NATIONAL AND STATE POLITICAL PARTIES)
- N
M.S. KUMAR
Returning O
Bye-Election to
Legislative Council – 2
Karnataka Legisl
∏Â√¿Ê
ð 1940)
1940)
£ÀA. 1378
No. 1378
ARIAT
tember, 2018
Rules, 1961, the list of
taka Legislative Council
ewith for information of
of the Karnataka
r of Legislative Council,
before the expiration of
tion
Photograph of
Candidate
5
onal
s
S - 01
NIL
:
NIL
RASWAMY
Officer for
the Karnataka
018 & Joint Secretary,
ative Assembly.
2
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PÀ£ÁðlPÀ «zsÁ£À ¥ÀjµÀwÛ£À G¥À ZÀÄ£ÁªÀuÉ-2018
ºÁUÀÆ dAn PÁAiÀÄðzÀ²ð,
PÀ£ÁðlPÀ «zsÁ£À ¸À¨sÉ.
S.N. RAMAKRISHNA
Assistant Chief Electoral Officer &
Ex-officio Under Secretary to Govt.,
DPAR (Elections)
¸ÀPÁðj ªÀÄÄzÀæuÁ®AiÀÄ, «PÁ¸À ¸ËzsÀ WÀlPÀ, ¨ÉAUÀ¼ÀÆgÀÄ. (¦7) ¥ÀæwUÀ¼ÀÄ: 50
RNI No. KARBIL/2001/47147
∞¬Òûª
¨sÁUÀ–IV
Part–IV
¨ÉAUÀ¼ÀÆgÀÄ, ¸ÉÆÃªÀĪÁg
Bengaluru, Monday
PERSONNEL AN
NO. DPAR 16 CHUVIPA
In pursuance of Sub-Rule
Contesting Candidates in Form-7B
by the Members of the Karnataka
general public.
LIS
Bye-Election to the Karnat
(To fill one vacancy caused du
Council, being chosen as memb
expiration of
Sl.
No.
Name of Candidate
1
2
1
Sri M.C. Venugopal
(i) CANDIDATES OF RECOGNISE
(ii) CANDIDATES OF REGISTERE
(OTHER THAN RECOGNISE
(iii) OTHER CANDIDATES :
Place: Bengaluru
Date: 27.09.2018
ª∞ «Ò∏Â
C¢üPÀÈvÀªÁV ¥ÀæPÀn¸À¯ÁzÀÄzÀÄ
«±ÉõÀ gÁdå ¥ÀwæPÉ
gÀ, CPÉÆÖçgï 1, 2018 (D±ÀéAiÀÄÄd 9, ±ÀPÀ ªÀµÀð
y, October 1, 2018 (Ashwayuja 9, Shaka Varsha 1
ND ADMINISTRATIVE REFORMS SECRETA
NOTIFICATION
A 2018(2), BENGALURU, DATED: 29th Sept
e (2) of Rule 11 of the Conduct of Election R
B concerning the Bye-Election to the Karnat
Legislative Assembly-2018 is published here
FORM 7B
[See Rule 10(1)]
ST OF CONTESTING CANDIDATES
taka Legislative Council by the Members o
Legislative Assembly – 2018
ue to the reason of Dr. G. Parameshwara, Me
ber of Karnataka Legislative Assembly on 16
f his term of office which was upto 30.06.202
Address of Candidate
Party
Affiliation
3
4
#159, 27th Main,
5th Cross,
Ist Phase,
J.P. Nagar,
Bengaluru-560 078.
Indian Nation
Congress
ED NATIONAL AND STATE POLITICAL PAR
ED POLITICAL PARTIES
-
N
ED NATIONAL AND STATE POLITICAL PARTI
- N
M.S. KUMAR
Returning O
Bye-Election to th
Legislative Council – 20
Karnataka Legisla
∏Â√¿Ê
ð 1940)
1940)
£ÀA. 1379
No. 1379
ARIAT
tember, 2018
Rules, 1961, the list of
taka Legislative Council
ewith for information of
of the Karnataka
ember of Legislative
6.05.2018, before the
20)
Photograph of
Candidate
5
nal
RTIES - 01
NIL
IES) :
NIL
RASWAMY
Officer for
he Karnataka
18 & Joint Secretary,
ative Assembly.
2
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PÀ£ÁðlPÀ «zsÁ£À ¸À¨sÉ.
S.N. RAMAKRISHNA
Assistant Chief Electoral Officer &
Ex-officio Under Secretary to Govt.,
DPAR (Elections)
¸ÀPÁðj ªÀÄÄzÀæuÁ®AiÀÄ, «PÁ¸À ¸ËzsÀ WÀlPÀ, ¨ÉAUÀ¼ÀÆgÀÄ. (¦7) ¥ÀæwUÀ¼ÀÄ: 50
RNI No. KARBIL/2001/47147
∞¬Òûª
¨sÁUÀ–IV
Part–IV
¨ÉAUÀ¼ÀÆgÀÄ, ¸ÉÆÃªÀĪÁg
Bengaluru, Monday
PERSONNEL AN
NO. DPAR 16 CHUVIPA
In pursuance of Sub-Rule
Contesting Candidates in Form-7B
by the Members of the Karnataka
general public.
LIS
Bye-Election to the Karnat
(To fill one vacancy caused due
being chosen as member of Karn
his term
Sl.
No.
Name of Candidate
1
2
1
Sri H.M. Ramesha Gowda
(i) CANDIDATES OF RECOGNISE
(ii) CANDIDATES OF REGISTERE
(OTHER THAN RECOGNISE
(iii) OTHER CANDIDATES :
Place: Bengaluru
Date: 27.09.2018
ª∞ «Ò∏Â
C¢üPÀÈvÀªÁV ¥ÀæPÀn¸À¯ÁzÀÄzÀÄ
«±ÉõÀ gÁdå ¥ÀwæPÉ
gÀ, CPÉÆÖçgï 1, 2018 (D±ÀéAiÀÄÄd 9, ±ÀPÀ ªÀµÀð
y, October 1, 2018 (Ashwayuja 9, Shaka Varsha 1
ND ADMINISTRATIVE REFORMS SECRETA
NOTIFICATION
A 2018(3), BENGALURU, DATED: 29th Sept
e (2) of Rule 11 of the Conduct of Election R
B concerning the Bye-Election to the Karnat
Legislative Assembly-2018 is published here
FORM 7B
[See Rule 10(1)]
ST OF CONTESTING CANDIDATES
taka Legislative Council by the Members o
Legislative Assembly – 2018
e to the reason of Sri V. Somanna, Member o
ataka Legislative Assembly on 16.05.2018, b
m of office which was upto 14.06.2022)
Address of Candidate
Party
Affiliation
3
4
#9, Maruthi Archet,
Maruthi Layout,
11th Cross,
Hennur,
Bengaluru.
Janata Dal
(Secular)
ED NATIONAL AND STATE POLITICAL PAR
ED POLITICAL PARTIES
-
N
ED NATIONAL AND STATE POLITICAL PARTI
- N
M.S. KUMAR
Returning O
Bye-Election to t
Legislative Council – 20
Karnataka Legisla
∏Â√¿Ê
ð 1940)
1940)
£ÀA. 1380
No. 1380
ARIAT
tember, 2018
Rules, 1961, the list of
taka Legislative Council
ewith for information of
of the Karnataka
of Legislative Council,
before the expiration of
Photograph of
Candidate
5
RTIES - 01
NIL
IES) :
NIL
RASWAMY
Officer for
the Karnataka
018 & Joint Secretary,
ative Assembly.
2
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Assistant Chief Electoral Officer &
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DPAR (Elections)
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RNI No. KARBIL/2001/47147
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¨sÁUÀ–IV
Part–IV
¨ÉAUÀ¼ÀÆgÀÄ, ¸ÉÆÃªÀĪÁg
Bengaluru, Monday
PERSONNEL AN
NO. DPAR 16 CHUVIPA
In pursuance of the provi
1951 (Central Act, 43 of 1951),
general public:-
(For use in Electio
Declaration of the result of Elec
Election to the Legislative C
In pursuance of the pr
Representation of the People Act,
Rules, 1961, I declare that:-
Sri Naseer Ahmed, No. 391, 2nd C
by Indian National Congress ha
Sri K.S. Eshwarappa being chose
Place: Bengaluru
Date: 27-09-2018
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y, October 1, 2018 (Ashwayuja 9, Shaka Varsha 1
ND ADMINISTRATIVE REFORMS SECRETA
NOTIFICATION
A 2018(1), BENGALURU, DATED: 29th Sept
isions of the Section 67 of the Representa
the following Declaration is published for
Form 21 B
[See Rule 11(1)]
on to fill a casual vacancy when seat is uncon
ction under sub-section (2) of Section 53 o
of the People Act, 1951.
Council of Karnataka by the Members of the
rovisions contained in sub-section (2) o
1951, read with sub-rule (1) of Rule 11 of th
Cross, 2nd Phase, R.M.V. Extension, Bengalu
as been duly elected to fill the vacancy cau
en as a Member of Karnataka Legislative Asse
M.S. KUMA
Returning
Bye-Election to
Legislative Council – 2
Karnataka Legis
S.N. RAMA
Assistant Chief E
Ex-officio Under S
DPAR (E
∏Â√¿Ê
ð 1940)
1940)
£ÀA. 1381
No. 1381
ARIAT
tember, 2018
tion of the People Act,
the information of the
ntested)
of the Representation
e Legislative Assembly.
of Section 53 of the
he Conduct of Elections
uru-560 094. Sponsored
used in that House on
embly on 16-05-2018.
ARASWAMY
Officer for
o the Karnataka
2018 & Joint Secretary,
slative Assembly.
AKRISHNA
Electoral Officer &
Secretary to Govt.,
Elections)
2
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RNI No. KARBIL/2001/47147
∞¬Òûª
¨sÁUÀ–IV
Part–IV
¨ÉAUÀ¼ÀÆgÀÄ, ¸ÉÆÃªÀĪÁg
Bengaluru, Monday
PERSONNEL AN
NO. DPAR 16 CHUVIPA
In pursuance of the provi
1951 (Central Act, 43 of 1951),
general public:-
(For use in Electio
Declaration of the result of Elec
Election to the Legislative C
In pursuance of the pr
Representation of the People Act,
Rules, 1961, I declare that:-
Sri M.C.Venugopal, #159, 27th
Sponsored by Indian National C
House on Dr. G. Parameshwara
16-05-2018.
Place: Bengaluru
Date: 27-09-2018
ª∞ «Ò∏Â
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y, October 1, 2018 (Ashwayuja 9, Shaka Varsha 1
ND ADMINISTRATIVE REFORMS SECRETA
NOTIFICATION
A 2018(2), BENGALURU, DATED: 29th Sept
isions of the Section 67 of the Representa
the following declaration is published for
Form 21 B
[See Rule 11(1)]
on to fill a casual vacancy when seat is uncon
ction under sub-section (2) of Section 53 o
of the People Act, 1951.
Council of Karnataka by the Members of the
rovisions contained in sub-section (2) o
1951, read with sub-rule (1) of Rule 11 of th
Main, 5th Cross, 1st Phase, J.P. Nagar
Congress has been duly elected to fill the v
being chosen as a Member of Karnataka L
M.S. KUMA
Returning
Bye-Election to
Legislative Council – 2
Karnataka Legis
S.N. RAMA
Assistant Chief E
Ex-officio Under S
DPAR (E
∏Â√¿Ê
ð 1940)
1940)
£ÀA. 1382
No. 1382
ARIAT
tember, 2018
tion of the People Act,
the information of the
ntested)
of the Representation
e Legislative Assembly.
of Section 53 of the
he Conduct of Elections
r, Bengaluru-560 078.
vacancy caused in that
Legislative Assembly on
ARASWAMY
Officer for
o the Karnataka
2018 & Joint Secretary,
slative Assembly.
AKRISHNA
Electoral Officer &
Secretary to Govt.,
Elections)
2
¹§âA¢ ªÀÄvÀÄÛ DqÀ½vÀ ¸ÀÄzsÁgÀuÉ ¸ÀaªÁ®AiÀÄ
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¢£ÁAPÀ: 27.09.2018
JA.J¸ï. PÀĪÀiÁgÀ¸Áé«Ä
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RNI No. KARBIL/2001/47147
∞¬Òûª
¨sÁUÀ–IV
Part–IV
¨ÉAUÀ¼ÀÆgÀÄ, ¸ÉÆÃªÀĪÁg
Bengaluru, Monday
PERSONNEL AN
NO. DPAR 16 CHUVIPA
In pursuance of the provi
1951 (Central Act, 43 of 1951),
general public:
(For use in Electio
Declaration of the result of Elec
Election to the Legislative C
In pursuance of the pr
Representation of the People Act,
Rules, 1961, I declare that:-
Sri H.M.Ramesha Gowda, #9, M
Sponsored by Janata Dal (S) has
V.Somanna being chosen as a Me
Place: Bengaluru
Date: 27-09-2018
ª∞ «Ò∏Â
C¢üPÀÈvÀªÁV ¥ÀæPÀn¸À¯ÁzÀÄzÀÄ
«±ÉõÀ gÁdå ¥ÀwæPÉ
gÀ, CPÉÆÖçgï 1, 2018 (D±ÀéAiÀÄÄd 9, ±ÀPÀ ªÀµÀð
y, October 1, 2018 (Ashwayuja 9, Shaka Varsha 1
ND ADMINISTRATIVE REFORMS SECRETA
NOTIFICATION
A 2018(3), BENGALURU, DATED: 29th Sept
isions of the Section 67 of the Representa
the following Declaration is published for
Form 21 B
[See Rule 11(1)]
on to fill a casual vacancy when seat is uncon
ction under sub-section (2) of Section 53 o
of the People Act, 1951.
Council of Karnataka by the Members of the
rovisions contained in sub-section (2) o
1951, read with sub-rule (1) of Rule 11 of th
Maruthi Archet, Maruthi Layout, 11th Cros
s been duly elected to fill the vacancy cause
ember of Karnataka Legislative Assembly on
M.S. KUMA
Returning
Bye-Election to
Legislative Council – 2
Karnataka Legis
S.N. RAMA
Assistant Chief E
Ex-officio Under S
DPAR (E
∏Â√¿Ê
ð 1940)
1940)
£ÀA. 1383
No. 1383
ARIAT
tember, 2018
tion of the People Act,
the information of the
ntested)
of the Representation
e Legislative Assembly.
of Section 53 of the
he Conduct of Elections
s, Hennur, Bengaluru,
ed in that House on Sri
16-05-2018.
ARASWAMY
Officer for
o the Karnataka
2018 & Joint Secretary,
slative Assembly.
AKRISHNA
Electoral Officer &
Secretary to Govt.,
Elections)
2
¹§âA¢ ªÀÄvÀÄÛ DqÀ½vÀ ¸ÀÄzsÁgÀuÉ ¸ÀaªÁ®AiÀÄ
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RNI No. KARBIL/2001/47147
∞¬Òûª
¨sÁUÀ–IV
Part–IV
¨ÉAUÀ¼ÀÆgÀÄ, ªÀÄAUÀ¼ÀªÁg
Bengaluru, Tuesday
PERSONNEL A
NO. DPAR 248 CHU
The following Notification N
Commission of India is published her
E
Nirva
No. 100/KT-LA/1/2018(1):- WH
the State of Karnataka elected from 21-Ja
his death; and
2.
WHEREAS, a bye-election is to
3.
NOW, THEREFORE, in pu
Representation of the People Act, 1951 (4
(A)
calls upon the said 21-Jamkh
November, 2018 (Thursday) and in acc
thereunder, a person for the purpose of fil
(B)
appoints, with respect to the sai
(a)
the 16th October, 2018 (Tuesday
(b)
the 17th October, 2018 (Wednesd
(c)
the 20th October, 2018 (Saturday
(d)
the 3rd November, 2018 (Saturda
(e)
the 8th November, 2018, (Thursd
(C)
fixes the hours from 7.00 A.M
the date specified above, for the election.
ª∞ «Ò∏Â
C¢üPÀÈvÀªÁV ¥ÀæPÀn¸À¯ÁzÀÄzÀÄ
«±ÉõÀ gÁdå ¥ÀwæPÉ
gÀ, CPÉÆÖçgï 9, 2018 (D±ÀéAiÀÄÄd 17, ±ÀPÀ ªÀµÀ
, October 9, 2018 (Ashwayuja 17, Shaka Varsha
AND ADMINISTRATIVE REFORMS SECRETARI
NOTIFICATION
UVISA 2018, BANGALORE, DATED: 9th Octobe
No. 100/KT-LA/1/2018(1), dated: 9th October
reunder for general information:
ELECTION COMMISSION OF INDIA
chan Sadan, Ashoka Road, New Delhi-110001
Da
NOTIFICATION
HEREAS, the seat of Shri Siddu B. Nyamagouda in t
amkhandi Assembly Constituency has become vacant
o be held for the purpose of filling the vacancy so caus
rsuance of sub-section (1) of section 150 and s
43 of 1951), the Election commission of India hereby-
handi Assembly Constituency in the State of Karn
cordance with the provisions of the said Act and of
lling the said vacancy in the Legislative Assembly of t
d election,-
y), as the last date for making nominations;
day), as the date for scrutiny of nominations;
y), as the last date for withdrawal of candidatures;
ay), as the date on which a poll shall, if necessary, be t
day), as the date before which the election shall be com
. to 6.00 P.M, as the hours during which the poll sha
ELECTION
Assistant
Ex-officio Und
∏Â√¿Ê
µÀð 1940)
1940)
£ÀA. 1399
No. 1399
IAT
r, 2018
r, 2018, of the Election
ated: the 9th October, 2018
17 Asvina 1940 (Saka)
the Legislative Assembly of
t on 28.05.2018 by reason of
sed;
ections 30 and 56 of the
-
nataka, to elect, before 8th
f the rules and orders made
the State;
taken; and
mpleted; and
all, if necessary, be taken on
By order,
(B. C. PATRA)
SECRETARY TO THE
N COMMISSION OF INDIA
S.N. RAMAKRISHNA
t Chief Electoral Officer and
der Secretary to Government,
DPAR (Elections).
2
¸ÀPÁðj ªÀÄÄzÀæuÁ®AiÀÄ, «PÁ¸À ¸ËzsÀ WÀlPÀ, ¨ÉAUÀ¼ÀÆgÀÄ. (¦7) ¥ÀæwUÀ¼ÀÄ: 50
RNI No. KARBIL/2001/47147
∞¬Òûª
¨sÁUÀ–IV
Part–IV
¨ÉAUÀ¼ÀÆgÀÄ, ªÀÄAUÀ¼ÀªÁg
Bengaluru, Tuesday
PERSONNEL A
NO. DPAR 248 CHU
The following Notification N
Commission of India is published her
E
Nirva
No. 100/KT-LA/2/2018(1):- WH
State of Karnataka, elected from 183-Ra
of his resignation; and
2.
WHEREAS, a bye-election is to
3.
NOW, THEREFORE, in pu
Representation of the People Act, 1951 (4
(A)
calls upon the said 183-Raman
November, 2018 (Thursday) and in acc
thereunder, a person for the purpose of fil
(B)
appoints, with respect to the sai
(a)
the 16th October, 2018 (Tuesday
(b)
the 17th October, 2018 (Wednesd
(c)
the 20th October, 2018 (Saturday
(d)
the 3rd November, 2018 (Saturda
taken; and
(e)
the 8th November, 2018, (Thursd
(C)
fixes the hours from 7.00 A.M
the date specified above, for the election.
¸ÀPÁðj ªÀÄ
ª∞ «Ò∏Â
C¢üPÀÈvÀªÁV ¥ÀæPÀn¸À¯ÁzÀÄzÀÄ
«±ÉõÀ gÁdå ¥ÀwæPÉ
gÀ, CPÉÆÖçgï 9, 2018 (D±ÀéAiÀÄÄd 17, ±ÀPÀ ªÀµÀ
, October 9, 2018 (Ashwayuja 17, Shaka Varsha
AND ADMINISTRATIVE REFORMS SECRETARI
NOTIFICATION
UVISA 2018, BANGALORE, DATED: 9th Octobe
No. 100/KT-LA/2/2018(1), dated: 09th October
reunder for general information:
ELECTION COMMISSION OF INDIA
chan Sadan, Ashoka Road, New Delhi-110001
Da
NOTIFICATION
HEREAS, the seat of Shri H.D. Kumaraswamy in the
managaram Assembly Constituency has become vaca
o be held for the purpose of filling the vacancy so caus
rsuance of sub-section (1) of section 150 and s
43 of 1951), the Election commission of India hereby-
nagaram Assembly Constituency in the State of Ka
cordance with the provisions of the said Act and of
lling the said vacancy in the Legislative Assembly of t
d election,-
y), as the last date for making nominations;
day), as the date for scrutiny of nominations;
y,) as the last date for withdrawal of candidatures;
ay), as the date on which a poll shall, if necessary, be
day), as the date before which the election shall be com
. to 6.00 P.M, as the hours during which the poll sha
ELECTION
Assistant
Ex-officio Und
ÄÄzÀæuÁ®AiÀÄ, «PÁ¸À ¸ËzsÀ WÀlPÀ, ¨ÉAUÀ¼ÀÆgÀÄ. (¦7) ¥ÀæwUÀ¼ÀÄ: 50
∏Â√¿Ê
µÀð 1940)
1940)
£ÀA. 1400
No. 1400
IAT
r, 2018
r, 2018, of the Election
ated: the 9th October, 2018
17 Asvina 1940 (Saka)
Legislative Assembly of the
ant on 26.05.2018 by reason
sed;
ections 30 and 56 of the
-
arnataka, to elect, before 8th
f the rules and orders made
the State;
mpleted; and
all, if necessary, be taken on
By order,
(B. C. PATRA)
SECRETARY TO THE
N COMMISSION OF INDIA
S.N. RAMAKRISHNA
t Chief Electoral Officer and
der Secretary to Government,
DPAR (Elections).
RNI No. KARBIL/2001/47147
∞¬Òûª
¨sÁUÀ–IVA
Part–IVA
¨ÉAUÀ¼ÀÆgÀÄ, ¸ÉÆÃªÀĪÁ
Bengaluru, Monday, S
No. FD 47
In exercise of the powers c
Act, 2017 (Karnataka Act 27 of 2
Karnataka hereby makes the foll
Tax Rules, 2017, namely: -
1. Title and commencem
Services Tax (Ninth Amendment) R
(2) Save as otherwise prov
publication in the Official Gazette
2. Amendment of rule
(hereinafter referred to as the sai
inserted, namely:-
“Provided that where the pers
contravention of the provision
29, furnishes all the pendin
applicable interest and late fe
in FORM GST-REG 20.”
3. Amendment of rule 36
shall be inserted, namely:-
“Provided that if
but contains the detai
total value of supply of
place of supply in cas
registered person.”
4. Amendment of rule 5
“completely knocked down conditi
5. Amendment of rule 89
following clause shall be substitut
‘(E) “Adjusted Total Turnov
ª∞ «Ò∏Â
C¢üPÀÈvÀªÁV ¥ÀæPÀn¸À¯ÁzÀÄzÀÄ
«±ÉõÀ gÁdå ¥ÀwæPÉ
ÁgÀ, ¸É¥ÉÖA§gï 17, 2018 (¨sÁzÀæ¥ÀzÀ 26, ±ÀPÀ ªÀµÀ
September 17, 2018 (Bhadrapada 26, Shaka Varsh
FINANCE SECRETARIAT
NOTIFICATION (4-S/2017)
CSL 2017, Bengaluru, dated: 17/09/2018
conferred by section 164 of the Karnataka G
2017), on the recommendation of GST Coun
lowing rules further to amend the Karnatak
RULES
ment.- (1) These rules may be called the
Rules, 2018.
vided in these rules, they shall come into for
.
e 22.- In the Karnataka Goods and Serv
id rules) in rule 22, in sub-rule (4), the fol
son instead of replying to the notice served
ns contained in clause (b) or clause (c) of su
ng returns and makes full payment of the
ee, the proper officer shall drop the proceedi
6.- In rule 36 of the said rules, in sub-rule (2
f the said document does not contain all th
ils of the amount of tax charged, descriptio
f goods or services or both, GSTIN of the sup
se of inter-State supply, input tax credit m
55.- In rule 55 of the said rules, in sub-ru
ion”, the words “or in batches or lots” shall b
9.- In rule 89 of the said rules, in sub-rule
ted, namely:-
ver” means the sum total of the value of-
∏Â√¿Ê
µÀð 1940)
ha 1940)
£ÀA. 1346
No. 1346
8
Goods and Services Tax
ncil, the Government of
ka Goods and Services
Karnataka Goods and
rce on the date of their
vices Tax Rules, 2017
lowing proviso shall be
under sub-rule (1) for
ub-section (2) of section
e tax dues along with
ings and pass an order
2), the following proviso
he specified particulars
on of goods or services,
pplier and recipient and
may be availed by such
ule (5), after the words
be inserted.
e (4), for clause (E), the
2
(a)
the turnover in a State or a Union territory, as defined under clause (112) of
section 2, excluding the turnover of services; and
(b)
the turnover of zero-rated supply of services determined in terms of clause
(D) above and non-zero-rated supply of services.
excluding-
(i)
the value of exempt supplies other than zero-rated supplies; and
(ii)
the turnover of supplies in respect of which refund is claimed under sub-rule
(4A) or sub-rule (4B) or both, if any,
during the relevant period.’
6. Amendment of rule 96.- In rule 96 of the said rules, for sub-rule (10), the following sub-
rule shall be substituted with effect from the 23rd October 2017, namely:-
“(10) The persons claiming refund of integrated tax paid on exports of goods or services
should not have -
(a) received supplies on which the benefit of the Government of India, Ministry of
Finance notification No. 48/2017-Central Tax, dated the 18th October, 2017
published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section
(i),vide number G.S.R 1305 (E), dated the 18th October, 2017 or notification No.
40/2017-Central Tax (Rate), dated the 23rd October, 2017 published in the
Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i),vide number
G.S.R 1320 (E), dated the 23rd October, 2017 or notification No. 41/2017-
Integrated Tax (Rate), dated the 23rd October, 2017 published in the Gazette of
India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R 1321
(E), dated the 23rd October, 2017 has been availed; or
(b) availed the benefit under notification No. 78/2017-Customs, dated the 13th
October, 2017 published in the Gazette of India, Extraordinary, Part II, Section 3,
Sub-section (i),vide number G.S.R 1272(E), dated the 13th October, 2017 or
notification No. 79/2017-Customs, dated the 13th October, 2017 published in the
Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i),vide number
G.S.R 1299 (E), dated the 13th October, 2017.”
7. Amendment of rule 117.- In rule 117 of the said rules,-
(i) after sub-rule (1), the following shall be inserted, namely:-
“(1A) Notwithstanding anything contained in sub-rule (1), the Commissioner may, on the
recommedations of the Council, extend the date for submitting the declaration electronically in
FORM GST TRAN-1 by a further period not beyond 31st March 2019, in respect of registered
persons who could not submit the said declaration by the due date on account of technical
difficulties on the common portal and in respect of whom the Council has made a
recommendation for such extention.”
(ii) in sub-rule (4), in clause (b), after sub-clause (iii), the following proviso shall be inserted,
namely:-
"Provided that, the registered persons filing the declaration in FORM GST TRAN-1 in
accordance with sub-rule (1A), may submit the statement in FORM GST TRAN-2 by 30th April
2019."
8. Amendment of rule 138A.- In rule 138A of the said rules, in sub-rule (1), after the
proviso, the following proviso shall be inserted, namely:-
“Provided further that in case of imported goods, the person in charge of a conveyance
shall also carry a copy of the bill of entry filed by the importer of such goods and shall
indicate the number and date of the bill of entry in Part A of FORM GST EWB-01.”;
9. Amendment of rule 142.- In rule 142 of the said rules, in sub-rule (5), after the words and
figures "of section 76", the words and figures "or section 125" shall be inserted.
10. Substitution of FORM GST REG-20.- For FORM GST REG-20 of the said rules, the
following FORM shall be substituted, namely:-
3
“FORM GST REG-20
[See rule 22(4)]
Reference No. -
Date -
To
Name
Address
GSTIN/UIN
Show Cause Notice No.
Date-
Order for dropping the proceedings for cancellation of registration
This has reference to your reply filed vide ARN ---------- dated ----- in response to the
show cause notice referred to above. Upon consideration of your reply and/or
submissions made during hearing, the proceedings initiated for cancellation of
registration stands vacated for the following reasons:
<<text>>
or
The above referred show cause notice was issued for contravention of the provisions of
clause (b) or clause (c) of sub-section (2) of section 29 of the Central Goods Services Tax
Act, 2017. As you have filed all the pending returns which were due on the date of issue
of the aforesaid notice, and have made full payment of tax along with applicable interest
and late fee, the proceedings initiated for cancellation of registration are hereby
dropped.
Signature
< Name of the Officer>
Designation
Jurisdiction
Place:
Date:
”
11. Substitution of FORM GST ITC-04.- For FORM GST ITC-04 of the said rules, the
following FORM shall be substituted, namely:-
“FORM GST ITC-04
[See rule 45(3)]
Details of goods/capital goods sent to job worker and received back
1.
GSTIN -
2.
(a) Legal name -
(b) Trade name, if any –
3. Period:
Quarter -
Year -
3.
Details of inputs/capital goods sent for job work (includes inputs/capital goods
directly sent to place of business /premises of job worker)
4
GSTIN
/ State in
case of
unregistered
job worker
Challan
No.
Challa
n date
Descriptio
n of goods
UQC
Qty.
Taxable
value
Type of
goods
(Inputs/
capital
goods)
Rate of tax (%)
Centra
l tax
State/
UT tax
Integrate
d tax
Cess
1
2
3
4
5
6
7
8
9
10
11
12
5. Details of inputs/capital goods received back from job worker or sent out from business place of
job work
(A) Details of inputs/ capital goods received back from job worker to whom such goods were
sent for job work; and losses and wastes:
GSTIN /
State of job
worker if
unregistered
Challan
No.
issued
by job
worker
under
which
goods
have
been
received
back
Date of
challan
issued
by job
worker
under
which
goods
have
been
received
back
Description
of goods
UQC
Qty
Original
challan
No.
under
which
goods
have
been
sent for
job
work
Original
challan
date
under
which
goods
have
been
sent for
job
work
Nature
of job
work
done
by job
worker
Losses &
wastes
UQC
Qty
1
2*
3*
4
5
6
7*
8*
9
10
11
(B) Details of inputs / capital goods received back from job worker other than the job worker to
whom such goods were originally sent for job work; and losses and wastes:
GSTIN /
State of job
worker if
unregistere
d
Challan
No. issued
by job
worker
under
which
goods
have been
received
back
Date of
challan
issued by
job worker
under
which
goods
have been
received
back
Descri
ption
of
goods
UQC
Qty
Original
challan
No.
under
which
goods
have
been
sent for
job work
Original
challan
date
under
which
goods
have
been
sent for
job work
Nature
of job
work
done
by job
worker
Losses &
wastes
UQC
Qty
1
2*
3*
4
5
6
7*
8*
9
10
11
(C) Details of inputs/ Capital goods sent to job worker and subsequently supplied from premises of
job worker; and losses and wastes:
GSTIN /
State of job
worker if
unregistered
Invoice
No. in
case
supplied
from
premises
of job
worker
issued
by the
Principal
Invoice
date in
case
supplied
from
premises
of job
worker
issued
by the
Principal
Description
of goods
UQC
Qty
Original
challan
no.
under
which
goods
have
been
sent for
job
work
Original
challan
date
under
which
goods
have
been
sent for
job
work
Nature
of job
work
done
by job
worker
Losses &
wastes
UQC
Qty
1
2
3
4
5
6
7*
8*
9
10
11
5
Instructions:
1. Multiple entry of items for single challan may be filled.
2. Columns (2) & (3) in Table (A) and Table (B) are mandatory in cases where fresh challan are
required to be issued by the job worker. Otherwise, columns (2) & (3) in Table (A) and Table
(B) are optional.
3. Columns (7) & (8) in Table (A), Table (B) and Table (C) may not be filled where one-to-one
correspondence between goods sent for job work and goods received back after job work is
not possible.
6. 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
Place
Name of Authorised Signatory …
Date
Designation /Status…………………”;
12. Insertion of new Forms GSTR-9, GSTR-9A and GSTR-9C.- after FORM GSTR-8 of the
said rules, the following new FORMS GSTR-9, GSTR-9A and GSTR-9C shall be inserted, namely:-
“FORM GSTR-9
(See rule 80)(1)
Annual Return
Pt. I
Basic Details
1
Financial Year
2
GSTIN
3A
Legal Name
3B
Trade Name (if any)
Pt. II
Details of Outward and inward supplies declared during the financial year
(Amount in in all tables)
Nature of Supplies
Taxable Value
Centra
l Tax
State
Tax /
UT Tax
Integrate
d Tax
Cess
1
2
3
4
5
6
4
Details of advances, inward and outward supplies on which tax is payable as declared
in returns filed during the financial year
A
Supplies made to un-registered
persons (B2C)
B
Supplies made to registered
persons (B2B)
C
Zero rated supply (Export) on
payment of tax (except supplies to
SEZs)
D
Supply to SEZs on payment of tax
E
Deemed Exports
F
Advances on which tax has been
paid but invoice has not been
issued (not covered under (A) to
(E) above)
G
Inward supplies on which tax is
to be paid on reverse charge basis
H
Sub-total (A to G above)
6
I
Credit Notes issued in respect of
transactions specified in (B) to (E)
above (-)
J
Debit Notes issued in respect of
transactions specified in (B) to (E)
above (+)
K
Supplies / tax declared through
Amendments (+)
L
Supplies / tax reduced through
Amendments (-)
M
Sub-total (I to L above)
N
Supplies and advances on which
tax is to be paid (H + M) above
5
Details of Outward supplies on which tax is not payable as declared in returns filed
during the financial year
A
Zero rated supply (Export)
without payment of tax
B
Supply to SEZs without payment
of tax
C
Supplies on which tax is to be
paid by the recipient on reverse
charge basis
D
Exempted
E
Nil Rated
F
Non-GST supply
G
Sub-total (A to F above)
H
Credit Notes issued in respect of
transactions specified
in A to F above (-)
I
Debit Notes issued in respect of
transactions specified
in A to F above (+)
J
Supplies declared through
Amendments (+)
K
Supplies reduced through
Amendments (-)
L
Sub-Total (H to K above)
M
Turnover on which tax is not to
be paid (G + L above)
N
Total Turnover (including
advances) (4N + 5M - 4G above)
Pt.
III
Details of ITC as declared in returns filed during the financial year
Description
Type
Central
Tax
State
Tax / UT
Tax
Integrated
Tax
Cess
1
2
3
4
5
6
6
Details of ITC availed as declared in returns filed during the financial year
A
Total amount of input tax credit availed through
FORM GSTR-3B (sum total of Table 4A of FORM
GSTR-3B)
<Auto>
<Auto>
<Auto>
<Auto
>
B
Inward supplies (other than
imports and inward supplies
liable to reverse charge but
includes services received from
SEZs)
Inputs
Capital Goods
Input Services
C
Inward supplies received from
unregistered persons liable to
reverse charge (other than B
above)on which tax is paid & ITC
availed
Inputs
Capital Goods
Input Services
7
D
Inward supplies received from
registered persons liable to
reverse charge (other than B
above) on which tax is paid and
ITC availed
Inputs
Capital Goods
Input Services
E
Import of goods (including
supplies from SEZs)
Inputs
Capital Goods
F
Import of services (excluding inward supplies from
SEZs)
G
Input Tax credit received from ISD
H
Amount of ITC reclaimed (other than B above) under
the provisions of the Act
I
Sub-total (B to H above)
J
Difference (I - A above)
K
Transition Credit through TRAN-I (including revisions
if any)
L
Transition Credit through TRAN-II
M
Any other ITC availed but not specified above
N
Sub-total (K to M above)
O
Total ITC availed (I + N above)
7
Details of ITC Reversed and Ineligible ITC as declared in returns filed during the
financial year
A
As per Rule 37
B
As per Rule 39
C
As per Rule 42
D
As per Rule 43
E
As per section 17(5)
F
Reversal of TRAN-I credit
G
Reversal of TRAN-II credit
H
Other reversals (pl. specify)
I
Total ITC Reversed (A to H above)
J
Net ITC Available for Utilization (6O - 7I)
8
Other ITC related information
A
ITC as per GSTR-2A(Table 3 & 5 thereof)
<Auto>
<Auto>
<Auto>
<Auto
>
B
ITC as per sum total of 6(B) and 6(H) above
<Auto
>
C
ITC on inward supplies (other than imports and
inward supplies liable to reverse charge but includes
services received from SEZs) received during 2017-18
but availed during April to September, 2018
D
Difference [A-(B+C)]
E
ITC available but not availed (out of D)
F
ITC available but ineligible (out of D)
G
IGST paid on import of goods (including supplies
from SEZ)
H
IGST credit availed on import of goods (as per 6(E)
above)
<Auto
>
I
Difference (G-H)
J
ITC available but not availed on import of goods
(Equal to I)
8
K
Total ITC to be lapsed in current financial year
(E + F + J)
<Auto>
<Auto>
<Auto>
<Auto
>
Pt.
IV
Details of tax paid as declared in returns filed during the financial year
9
Description
Tax
Payable
Paid through
cash
Paid through ITC
Centra
l Tax
State
Tax /
UT Tax
Integrate
d Tax
Cess
1
2
3
4
5
6
7
Integrated Tax
Central Tax
State/UT Tax
Cess
Interest
Late fee
Penalty
Other
Pt. V
Particulars of the transactions for the previous FY declared in returns of April to September
of current FY or upto date of filing of annual return of previous FY whichever is earlier
Description
Taxable Value
Centra
l Tax
State
Tax /
UT Tax
Integrate
d Tax
Cess
1
2
3
4
5
6
10
Supplies / tax declared through
Amendments (+) (net of debit
notes)
11
Supplies / tax reduced through
Amendments (-) (net of credit
notes)
12
Reversal of ITC availed during
previous financial year
13
ITC availed for the previous
financial year
14
Differential tax paid on account of declaration in 10 & 11 above
Description
Payable
Paid
1
2
3
Integrated Tax
Central Tax
State/UT Tax
Cess
Interest
Pt.
VI
Other Information
15
Particulars of Demands and Refunds
Details
Central
Tax
State Tax
/ UT Tax
Integrated Tax
Cess
Interes
t
Penalty
Late
Fee /
Other
s
1
2
3
4
5
A
Total
Refund
claimed
B
Total
Refund
sanctione
d
9
C
Total
Refund
Rejected
D
Total
Refund
Pending
E
Total
demand
of taxes
F
Total
taxes paid
in respect
of E
above
G
Total
demands
pending
out of E
above
16
Information on supplies received from composition taxpayers, deemed supply under section
143 and goods sent on approval basis
Details
Taxable Value
Centra
l Tax
State
Tax /
UT Tax
Integrate
d Tax
Cess
1
2
3
4
5
6
A
Supplies received from
Composition taxpayers
B
Deemed supply under Section
143
C
Goods sent on approval basis but
not returned
17
HSN Wise Summary of outward supplies
HSN
Code
UQC
Total
Quantit
y
Taxable
Value
Rate of Tax
Centra
l Tax
State
Tax /
UT Tax
Integrate
d Tax
Cess
1
2
3
4
5
6
7
8
9
18
HSN Wise Summary of Inward supplies
HSN
Code
UQC
Total
Quantit
y
Taxable
Value
Rate of Tax
Centra
l Tax
State
Tax /
UT Tax
Integrate
d Tax
Cess
1
2
3
4
5
6
7
8
9
19
Late fee payable and paid
Description
Payable
Paid
1
2
3
A
Central Tax
B
State Tax
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 there from and in case of
any reduction in output tax liability the benefit thereof has been/will be passed on to the recipient of
supply.
Signature
Place
Name of Authorised Signatory
Date
Designation / Status
10
Instructions: –
1. Terms used:
a. GSTIN:
Goods and Services Tax Identification Number
b. UQC:
Unit Quantity Code
c. HSN:
Harmonized System of Nomenclature Code
2. The details for the period between July 2017 to March 2018 are to be provided in this return.
3. Part II consists of the details of all outward supplies & advances received during the financial
year for which the annual return is filed. The details filled in Part II is a consolidation of all the
supplies declared by the taxpayer in the returns filed during the financial year. The instructions
to fill Part II are as follows:
Table No.
Instructions
4A
Aggregate value of supplies made to consumers and unregistered persons on
which tax has been paid shall be declared here. These will include details of
supplies made through E-Commerce operators and are to be declared as net of
credit notes or debit notes issued in this regard. Table 5, Table 7 along with
respective amendments in Table 9 and Table 10 of FORM GSTR-1 may be used for
filling up these details.
4B
Aggregate value of supplies made to registered persons (including supplies made
to UINs) on which tax has been paid shall be declared here. These will include
supplies made through E-Commerce operators but shall not include supplies on
which tax is to be paid by the recipient on reverse charge basis. Details of debit
and credit notes are to be mentioned separately. Table 4A and Table 4C of FORM
GSTR-1 may be used for filling up these details.
4C
Aggregate value of exports (except supplies to SEZs) on which tax has been paid
shall be declared here. Table 6A of FORM GSTR-1 may be used for filling up these
details.
4D
Aggregate value of supplies to SEZs on which tax has been paid shall be declared
here. Table 6B of GSTR-1 may be used for filling up these details.
4E
Aggregate value of supplies in the nature of deemed exports on which tax has
been paid shall be declared here. Table 6C of FORM GSTR-1 may be used for
filling up these details.
4F
Details of all unadjusted advances i.e. advance has been received and tax has
been paid but invoice has not been issued in the current year shall be declared
here. Table 11A of FORM GSTR-1 may be used for filling up these details.
4G
Aggregate value of all inward supplies (including advances and net of credit and
debit notes) on which tax is to be paid by the recipient (i.e. by the person filing the
annual return) on reverse charge basis. This shall include supplies received from
registered persons, unregistered persons on which tax is levied on reverse charge
basis. This shall also include aggregate value of all import of services. Table 3.1(d)
of FORM GSTR-3B may be used for filling up these details.
4I
Aggregate value of credit notes issued in respect of B to B supplies (4B), exports
(4C), supplies to SEZs (4D) and deemed exports (4E) shall be declared here. Table
9B of FORM GSTR-1 may be used for filling up these details.
4J
Aggregate value of debit notes issued in respect of B to B supplies (4B), exports
(4C), supplies to SEZs (4D) and deemed exports (4E) shall be declared here. Table
9B of FORM GSTR-1 may be used for filling up these details.
4K & 4L
Details of amendments made to B to B supplies (4B), exports (4C), supplies to
SEZs (4D) and deemed exports (4E), credit notes (4I), debit notes (4J) and refund
vouchers shall be declared here. Table 9A and Table 9C of FORM GSTR-1 may be
used for filling up these details.
11
5A
Aggregate value of exports (except supplies to SEZs) on which tax has not been
paid shall be declared here. Table 6A of FORM GSTR-1 may be used for filling up
these details.
5B
Aggregate value of supplies to SEZs on which tax has not been paid shall be
declared here. Table 6B of GSTR-1 may be used for filling up these details.
5C
Aggregate value of supplies made to registered persons on which tax is payable by
the recipient on reverse charge basis. Details of debit and credit notes are to be
mentioned separately. Table 4B of FORM GSTR-1 may be used for filling up these
details.
5D,5E
and 5F
Aggregate value of exempted, Nil Rated and Non-GST supplies shall be declared
here. Table 8 of FORM GSTR-1 may be used for filling up these details. The value
of “no supply” shall also be declared here.
5H
Aggregate value of credit notes issued in respect of supplies declared in 5A, 5B,
5C, 5D, 5E and 5F shall be declared here. Table 9B of FORM GSTR-1 may be
used for filling up these details.
5I
Aggregate value of debit notes issued in respect of supplies declared in 5A, 5B,
5C, 5D, 5E and 5F shall be declared here. Table 9B of FORM GSTR-1 may be
used for filling up these details.
5J & 5K
Details of amendments made to exports (except supplies to SEZs) and supplies to
SEZs on which tax has not been paid shall be declared here. Table 9A and Table
9C of FORM GSTR-1 may be used for filling up these details.
5N
Total turnover including the sum of all the supplies (with additional supplies and
amendments) on which tax is payable and tax is not payable shall be declared
here. This shall also include amount of advances on which tax is paid but
invoices have not been issued in the current year. However, this shall not include
the aggregate value of inward supplies on which tax is paid by the recipient (i.e.
by the person filing the annual return) on reverse charge basis.
4. Part III consists of the details of all input tax credit availed and reversed in the financial year for
which the annual return is filed. The instructions to fill Part III are as follows:
Table No.
Instructions
6A
Total input tax credit availed in Table 4A of FORM GSTR-3B for the taxpayer
would be auto-populated here.
6B
Aggregate value of input tax credit availed on all inward supplies except those on
which tax is payable on reverse charge basis but includes supply of services
received from SEZs shall be declared here. It may be noted that the total ITC
availed is to be classified as ITC on inputs, capital goods and input services. Table
4(A)(5) of FORM GSTR-3B may be used for filling up these details.
This shall not include ITC which was availed, reversed and then reclaimed in the
ITC ledger. This is to be declared separately under 6(H) below.
6C
Aggregate value of input tax credit availed on all inward supplies received from
unregistered persons (other than import of services) on which tax is payable on
reverse charge basis shall be declared here. It may be noted that the total ITC
availed is to be classified as ITC on inputs, capital goods and input services. Table
4(A)(3) of FORM GSTR-3B may be used for filling up these details.
6D
Aggregate value of input tax credit availed on all inward supplies received from
registered persons on which tax is payable on reverse charge basis shall be
declared here. It may be noted that the total ITC availed is to be classified as ITC
on inputs, capital goods and input services. Table 4(A)(3) of FORM GSTR-3B may
be used for filling up these details.
6E
Details of input tax credit availed on import of goods including supply of goods
received from SEZs shall be declared here. It may be noted that the total ITC
availed is to be classified as ITC on inputs and capital goods. Table 4(A)(1) of
FORM GSTR-3B may be used for filling up these details.
12
6F
Details of input tax credit availed on import of services (excluding inward supplies
from SEZs) shall be declared here. Table 4(A)(2) of FORM GSTR-3B may be used
for filling up these details.
6G
Aggregate value of input tax credit received from input service distributor shall be
declared here. Table 4(A)(4) of FORM GSTR-3B may be used for filling up these
details.
6H
Aggregate value of input tax credit availed, reversed and reclaimed under the
provisions of the Act shall be declared here.
6J
The difference between the total amount of input tax credit availed through FORM
GSTR-3B and input tax credit declared in row B to H shall be declared here.
Ideally, this amount should be zero.
6K
Details of transition credit received in the electronic credit ledger on filing of
FORM GST TRAN-I including revision of TRAN-I (whether upwards or
downwards), if any shall be declared here.
6L
Details of transition credit received in the electronic credit ledger after filing of
FORM GST TRAN-II shall be declared here.
6M
Details of ITC availed but not covered in any of heads specified under 6B to 6L
above shall be declared here. Details of ITC availed through FORM ITC-01 and
FORM ITC-02 in the financial year shall be declared here.
7A,
7B,
7C,
7D,
7E,
7F,
7G
and
7H
Details of input tax credit reversed due to ineligibility or reversals required under
rule 37, 39, 42 and 43 of the CGST Rules, 2017 shall be declared here. This
column should also contain details of any input tax credit reversed under section
17(5) of the CGST Act, 2017 and details of ineligible transition credit claimed
under FORM GST TRAN-I or FORM GST TRAN-II and then subsequently reversed.
Table 4(B) of FORM GSTR-3B may be used for filling up these details. Any ITC
reversed through FORM ITC -03 shall be declared in 7H.
8A
The total credit available for inwards supplies (other than imports and inwards
supplies liable to reverse charge but includes services received from SEZs)
received during 2017-18 and reflected in FORM GSTR-2A (table 3 & 5 only) shall
be auto-populated in this table. This would be the aggregate of all the input tax
credit that has been declared by the corresponding suppliers in their FORM
GSTR-I.
8B
The input tax credit as declared in Table 6B and 6H shall be auto-populated here.
8C
Aggregate value of input tax credit availed on all inward supplies (except those on
which tax is payable on reverse charge basis but includes supply of services
received from SEZs) received during July 2017 to March 2018 but credit on which
was availed between April to September 2018 shall be declared here. Table 4(A)(5)
of FORM GSTR-3B may be used for filling up these details.
8E & 8F
Aggregate value of the input tax credit which was available in FORM GSTR-
2A(table 3 & 5 only) but not availed in any of the FORM GSTR-3B returns shall be
declared here. The credit shall be classified as credit which was available and not
availed or the credit was not availed as the same was ineligible. The sum total of
both the rows should be equal to difference in 8D.
8G
Aggregate value of IGST paid at the time of imports (including imports from SEZs)
during the financial year shall be declared here.
8H
The input tax credit as declared in Table 6E shall be auto-populated here.
8K
The total input tax credit which shall lapse for the current financial year shall be
computed in this row.
5. Part IV is the actual tax paid during the financial year. Payment of tax under Table 6.1 of FORM
GSTR-3B may be used for filling up these details.
6. Part V consists of particulars of transactions for the previous financial year but declared in the
returns of April to September of current FY or date of filing of Annual Return for previous
financial year (for example in the annual return for the FY 2017-18, the transactions declared in
April to September 2018 for the FY 2017-18 shall be declared), whichever is earlier. The
instructions to fill Part V are as follows:
13
Table No.
Instructions
10 & 11
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 to September of the
current financial year or date of filing of Annual Return for the previous financial
year, whichever is earlier shall be declared here.
12
Aggregate value of reversal of ITC which was availed in the previous financial year
but reversed in returns filed for the months of April to September of the current
financial year or date of filing of Annual Return for previous financial year,
whichever is earlier shall be declared here. Table 4(B) of FORM GSTR-3B may be
used for filling up these details.
13
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 to September of
the current financial year or date of filing of Annual Return for the previous
financial year whichever is earlier shall be declared here. Table 4(A) of FORM
GSTR-3B may be used for filling up these details.
7. Part VI consists of details of other information. The instructions to fill Part VI are as follows:
Table No.
Instructions
15A,
15B,
15C and
15D
Aggregate value of refunds claimed, sanctioned, rejected and pending for
processing shall be declared here. Refund claimed will be the aggregate value of
all the refund claims filed in the financial year and will include refunds which
have been sanctioned, rejected or are pending for processing. Refund sanctioned
means the aggregate value of all refund sanction orders. Refund pending will be
the aggregate amount in all refund application for which acknowledgement has
been received and will exclude provisional refunds received. These will not include
details of non-GST refund claims.
15E, 15F
and 15G
Aggregate value of demands of taxes for which an order confirming the demand
has been issued by the adjudicating authority shall be declared here. Aggregate
value of taxes paid out of the total value of confirmed demand as declared in 15E
above shall be declared here. Aggregate value of demands pending recovery out of
15E above shall be declared here.
16A
Aggregate value of supplies received from composition taxpayers shall be declared
here. Table 5 of FORM GSTR-3B may be used for filling up these details.
16B
Aggregate value of all deemed supplies from the principal to the job-worker in
terms of sub-section (3) and sub-section (4) of Section 143 of the CGST Act shall
be declared here.
16C
Aggregate value of all deemed supplies for goods which were sent on approval
basis but were not returned to the principal supplier within one eighty days of
such supply shall be declared here.
17 & 18
Summary of supplies effected and received against a particular HSN code to be
reported only in this table. It will be optional for taxpayers having annual
turnover upto 1.50 Cr. It will be mandatory to report HSN code at two digits
level for taxpayers having annual turnover in the preceding year above 1.50 Cr
but upto 5.00 Cr and at four digits’ level for taxpayers having annual turnover
above 5.00 Cr. UQC details to be furnished only for supply of goods. Quantity is
to be reported net of returns. Table 12 of FORM GSTR-1 may be used for
filling up details in Table 17.
19
Late fee will be payable if annual return is filed after the due date.
14
FORM GSTR-9A
(See proviso to sub-rule (1) of rule 80)
Annual Return (For Composition Taxpayer)
Pt. I
Basic Details
1
Financial Year
2
GSTIN
3A
Legal Name
<Auto>
3B
Trade Name (if any)
<Auto>
4
Period of composition scheme during the year
(From ---- To ----)
5
Aggregate Turnover of Previous Financial Year
(Amount in in all tables)
Pt. II
Details of outward and inward supplies declared in returns filed during the financial year
Description
Turnover
Rate of
Tax
Central
Tax
State / UT
Tax
Integrated
tax
Cess
1
2
3
4
5
6
7
6
Details of Outward supplies on which tax is payable as declared in returns filed during the
financial year
A
Taxable
B
Exempted, Nil-rated
C
Total
7
Details of inward supplies on which tax is payable on reverse charge basis (net of
debit/credit notes) declared in returns filed during the financial year
Description
Taxable
Value
Central Tax
State Tax
/ UT Tax
Integrated
Tax
Cess
1
2
3
4
5
6
A
Inward supplies
liable to reverse
charge received from
registered persons
B
Inward supplies
liable to reverse
charge received from
unregistered persons
C
Import of services
D
Net Tax Payable on
(A), (B) and (C) above
8
Details of other inward supplies as declared in returns filed during the financial year
A
Inward supplies
from registered
persons (other than
7A above)
B
Import of Goods
Pt. III
Details of tax paid as declared in returns filed during the financial year
9
Description
Total tax payable
Paid
1
2
3
Integrated Tax
Central Tax
State/UT Tax
Cess
Interest
Late fee
Penalty
15
Pt. IV
Particulars of the transactions for the previous FY declared in returns of April to September
of current FY or upto date of filing of annual return of previous FY whichever is earlier
Description
Turnover
Central
Tax
State Tax
/ UT Tax
Integrated
Tax
Cess
1
2
3
4
5
6
10
Supplies / tax (outward) declared
through Amendments (+) (net of
debit notes)
11
Inward supplies liable to reverse
charge declared through
Amendments (+) (net of debit
notes)
12
Supplies / tax (outward) reduced
through Amendments (-) (net of
credit notes)
13
Inward supplies liable to reverse
charge reduced through
Amendments (-) (net of credit
notes)
14
Differential tax paid on account of declaration made in 10, 11, 12 & 13 above
Description
Payable
Paid
1
2
3
Integrated Tax
Central Tax
State/UT Tax
Cess
Interest
Pt. V
Other Information
15
Particulars of Demands and Refunds
Description
Central
Tax
State Tax
/ UT Tax
Integrated
Tax
Cess
Interest
Penalty
Late Fee
/
Others
1
2
3
4
5
6
7
8
A
Total
Refund
claimed
B
Total
Refund
sanctioned
C
Total
Refund
Rejected
D
Total
Refund
Pending
E
Total
demand of
taxes
16
F
Total taxes
paid in
respect of
E above
G
Total
demands
pending
out of E
above
16
Details of credit reversed or availed
Description
Central
Tax
State Tax
/ UT Tax
Integrated
Tax
Cess
1
2
3
4
5
A
Credit reversed on opting in the composition
scheme (-)
B
Credit availed on opting out of the
composition scheme (+)
17
Late fee payable and paid
Description
Payable
Paid
1
2
3
A
Central Tax
B
State Tax
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 there from and in case of any
reduction in output tax liability the benefit thereof has been/will be passed on to the recipient of
supply.
Place
Signature
Name of Authorised Signatory
Date
Designation / Status
Instructions: –
1. The details for the period between July 2017 to March 2018 shall be provided in this return.
2.
Part I consists of basic details of taxpayer. The instructions to fill Part I are as follows :
Table No.
Instructions
5
Aggregate turnover for the previous financial year is the turnover of the financial
year previous to the year for which the return is being filed. For example for the
annual return for FY 2017-18, the aggregate turnover of FY 2016-17 shall be
entered into this table. It is the sum total of turnover of all taxpayers registered
on the same PAN.
3. Part II consists of the details of all outward and inward supplies in the financial year for which
the annual return is filed. The instructions to fill Part II are as follows:
Table No.
Instructions
6A
Aggregate value of all outward supplies net of debit notes / credit notes, net of
advances and net of goods returned for the entire financial year shall be declared
here. Table 6 and Table 7 of FORM GSTR-4 may be used for filling up these
details.
6B
Aggregate value of exempted, Nil Rated and Non-GST supplies shall be declared
here.
17
7A
Aggregate value of all inward supplies received from registered persons on which
tax is payable on reverse charge basis shall be declared here. Table 4B, Table 5
and Table 8A of FORM GSTR-4 may be used for filling up these details.
7B
Aggregate value of all inward supplies received from unregistered persons (other
than import of services) on which tax is payable on reverse charge basis shall be
declared here. Table 4C, Table 5 and Table 8A of FORM GSTR-4 may be used for
filling up these details.
7C
Aggregate value of all services imported during the financial year shall be
declared here. Table 4D and Table 5 of FORM GSTR-4 may be used for filling up
these details.
8A
Aggregate value of all inward supplies received from registered persons on which
tax is payable by the supplier shall be declared here. Table 4A and Table 5 of
FORM GSTR-4 may be used for filling up these details.
8B
Aggregate value of all goods imported during the financial year shall be declared
here.
4. Part IV consists of the details of amendments made for the supplies of the previous financial year
in the returns of April to September of the current FY or date of filing of Annual Return for
previous financial year (for example in the annual return for the FY 2017-18, the transactions
declared in April to September 2018 for the FY 2017-18 shall be declared), whichever is earlier.
The instructions to fill Part V are as follows:
Table No.
Instructions
10,11,12,13
and 14
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 5 (relating to inward supplies) or Table 7 (relating to
outward supplies) of FORM GSTR- 4 of April to September of the current
financial year or upto the date of filing of Annual Return for the previous
financial year, whichever is earlier shall be declared here.
5. Part V consists of details of other information. The instruction to fill Part V are as follows:
Table No.
Instructions
15A, 15B,
15C and
15D
Aggregate value of refunds claimed, sanctioned, rejected and pending for
processing shall be declared here. Refund claimed will be the aggregate value of
all the refund claims filed in the financial year and will include refunds which
have been sanctioned, rejected or are pending for processing. Refund
sanctioned means the aggregate value of all refund sanction orders. Refund
pending will be the aggregate amount in all refund application for which
acknowledgement has been received and will exclude provisional refunds
received. These will not include details of non-GST refund claims.
15E, 15F
and 15G
Aggregate value of demands of taxes for which an order confirming the demand
has been issued by the adjudicating authority has been issued shall be declared
here. Aggregate value of taxes paid out of the total value of confirmed demand
in 15E above shall be declared here. Aggregate value of demands pending
recovery out of 15E above shall be declared here.
16A
Aggregate value of all credit reversed when a person opts to pay tax under the
composition scheme shall be declared here. The details furnished in FORM ITC-
03 may be used for filling up these details.
16B
Aggregate value of all the credit availed when a registered person opts out of the
composition scheme shall be declared here. The details furnished in FORM ITC-
01 may be used for filling up these details.
17
Late fee will be payable if annual return is filed after the due date.”
18
“FORM GSTR-9C
(See sub-rule (3) of rule 80)
PART – A - Reconciliation Statement
Pt. I
Basic Details
1
Financial
Year
2
GSTIN
3A
Legal Name
< Auto>
3B
Trade Name
(if any)
<Auto>
4
Are you liable to audit under any Act?
<<Please specify>>
(Amount in in all tables)
Pt.
II
Reconciliation of turnover declared in audited Annual Financial Statement with
turnover declared in Annual Return (GSTR9)
5
Reconciliation of Gross Turnover
A
Turnover (including exports) as per audited financial statements
for the State / UT (For multi-GSTIN units under same PAN the
turnover shall be derived from the audited Annual Financial
Statement)
B
Unbilled revenue at the beginning of Financial Year
(+)
C
Unadjusted advances at the end of the Financial Year
(+)
D
Deemed Supply under Schedule I
(+)
E
Credit Notes issued after the end of the financial year but
reflected in the annual return
(+)
F
Trade Discounts accounted for in the audited Annual
Financial Statement but are not permissible under GST
(+)
G
Turnover from April 2017 to June 2017
(-)
H
Unbilled revenue at the end of Financial Year
(-)
I
Unadjusted Advances at the beginning of the Financial
Year
(-)
J
Credit notes accounted for in the audited Annual
Financial Statement but are not permissible under GST
(-)
K
Adjustments on account of supply of goods by SEZ units
to DTA Units
(-)
L
Turnover for the period under composition scheme
(-)
M
Adjustments in turnover under section 15 and rules
thereunder
(+/-
)
N
Adjustments in turnover due to foreign exchange
fluctuations
(+/-
)
O
Adjustments in turnover due to reasons not listed above
(+/-
)
P
Annual turnover after adjustments as above
<Auto>
Q
Turnover as declared in Annual Return (GSTR9)
R
Un-Reconciled turnover (Q - P)
AT1
6
Reasons for Un - Reconciled difference in Annual Gross Turnover
A
Reason 1
<<Text>>
B
Reason 2
<<Text>>
C
Reason 3
<<Text>>
7
Reconciliation of Taxable Turnover
A
Annual turnover after adjustments (from 5P above)
<Auto>
B
Value of Exempted, Nil Rated, Non-GST supplies, No-Supply
turnover
19
C
Zero rated supplies without payment of tax
D
Supplies on which tax is to be paid by the recipient on reverse
charge basis
E
Taxable turnover as per adjustments above (A-B-C-D)
<Auto>
F
Taxable turnover as per liability declared in Annual Return
(GSTR9)
G
Unreconciled taxable turnover (F-E)
AT 2
8
Reasons for Un - Reconciled difference in taxable turnover
A
Reason 1
<<Text>>
B
Reason 2
<<Text>>
C
Reason 3
<<Text>>
Pt.
III
Reconciliationof tax paid
9
Reconciliation of rate wise liability and amount payable thereon
Tax payable
Description
Taxable Value
Central
tax
State
tax / UT
tax
Integrated Tax
Cess, if
applicable
1
2
3
4
5
6
A
5%
B
5% (RC)
C
12%
D
12% (RC)
E
18%
F
18% (RC)
G
28%
H
28% (RC)
I
3%
J
0.25%
K
0.10%
L
Interest
M
Late Fee
N
Penalty
O
Others
P
Total amount to be paid as per
tables above
<Auto>
<Auto>
<Auto>
<Auto>
Q
Total amount paid as declared in
Annual Return (GSTR 9)
R
Un-reconciled payment of amount
PT 1
10
Reasons for un-reconciled payment of amount
A
Reason 1
<<Text>>
B
Reason 2
<<Text>>
C
Reason 3
<<Text>>
11
Additional amount payable but not paid (due to reasons specified under Tables
6,8 and 10 above)
To be paid through Cash
Description
Taxable Value
Central
tax
State
tax / UT
tax
Integrated tax
Cess, if
applicable
1
2
3
4
5
6
5%
12%
18%
28%
3%
20
0.25%
0.10%
Interest
Late Fee
Penalty
Others
(please
specify)
Pt.
IV
Reconciliation of Input Tax Credit (ITC)
12
Reconciliation of Net Input Tax Credit (ITC)
A
ITC availed as per audited Annual Financial Statement for the
State/ UT (For multi-GSTIN units under same PAN this should
be derived from books of accounts)
B
ITC booked in earlier Financial Years claimed in current
Financial Year
(+)
C
ITC booked in current Financial Year to be claimed in
subsequent Financial Years
(-)
D
ITC availed as per audited financial statements or books of
account
<Auto>
E
ITC claimed in Annual Return (GSTR9)
F
Un-reconciled ITC
ITC 1
13
Reasons for un-reconciled difference in ITC
A
Reason 1
<<Text>>
B
Reason 2
<<Text>>
C
Reason 3
<<Text>>
14
Reconciliation of ITC declared in Annual Return (GSTR9) with ITC availed on
expenses as per audited Annual Financial Statement or books of account
Description
Value
Amount of
Total ITC
Amount of eligible
ITC availed
1
2
3
4
A
Purchases
B
Freight / Carriage
C
Power and Fuel
D
Imported goods
(Including received from
SEZs)
E
Rent and Insurance
F
Goods lost, stolen,
destroyed, written off or
disposed of by way of
gift or free samples
G
Royalties
H
Employees' Cost
(Salaries, wages, Bonus
etc.)
I
Conveyance charges
J
Bank Charges
K
Entertainment charges
L
Stationery Expenses
(including postage etc.)
M
Repair and Maintenance
21
N
Other Miscellaneous
expenses
O
Capital goods
P
Any other expense 1
Q
Any other expense 2
R
Total amount of eligible ITC availed
<<Auto>>
S
ITC claimed in Annual Return (GSTR9)
T
Un-reconciled ITC
ITC 2
15
Reasons for un - reconciled difference in ITC
A
Reason 1
<<Text>>
B
Reason 2
<<Text>>
C
Reason 3
<<Text>>
16
Tax payable on un-reconciled difference in ITC (due to reasons specified in 13
and 15 above)
Description
Amount Payable
Central Tax
State/UT Tax
Integrated Tax
Cess
Interest
Penalty
Pt.
V
Auditor's recommendation on additional Liability due to non-reconciliation
To be paid through Cash
Description
Value
Central
tax
State
tax / UT
tax
Integrated tax
Cess, if
applicable
1
2
3
4
5
6
5%
12%
18%
28%
3%
0.25%
0.10%
Input Tax
Credit
Interest
Late Fee
Penalty
Any other
amount paid
for supplies
not included
in Annual
Return (GSTR
9)
Erroneous
refund to be
paid back
Outstanding
demands to
be settled
Other (Pl.
specify)
22
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 there from.
**(Signature and stamp/Seal of the Auditor)
Place: ……………
Name of the signatory …………………
Membership No………………
Date: ……………
Full address ………………………
Instructions: –
1. Terms used:
(a)GSTIN: Goods and Services Tax Identification Number
2. The details for the period between July 2017 to March 2018 are to be provided in this
statement for the financial year 2017-18. The reconciliation statement is to be filed for every
GSTIN separately.
3. The reference to current financial year in this statement is the financial year for which the
reconciliation statement is being filed for.
4. Part II consists of reconciliation of the annual turnover declared in the audited Annual
Financial Statement with the turnover as declared in the Annual Return furnished in FORM
GSTR-9 for this GSTIN. The instructions to fill this part are as follows :-
Table No.
Instructions
5A
The turnover as per the audited Annual Financial Statement shall be declared
here. There may be cases where multiple GSTINs (State-wise) registrations exist
on the same PAN. This is common for persons / entities with presence over
multiple States. Such persons / entities, will have to internally derive their GSTIN
wise turnover and declare the same here. This shall include export turnover (if
any). It may be noted that reference to audited Annual Financial Statement
includes reference to books of accounts in case of persons / entities having
presence over multiple States.
5B
Unbilled revenue which was recorded in the books of accounts on the basis of
accrual system of accounting in the last financial year and was carried forward to
the current financial year shall be declared here. In other words, when GST is
payable during the financial year on such revenue (which was recognized earlier),
the value of such revenue shall be declared here.
(For example, if rupees Ten Crores of unbilled revenue existed for the financial
year 2016-17, and during the current financial year, GST was paid on rupees
Four Crores of such revenue, then value of rupees Four Crores shall be declared
here)
5C
Value of all advances for which GST has been paid but the same has not been
recognized as revenue in the audited Annual Financial Statement shall be
declared here.
5D
Aggregate value of deemed supplies under Schedule I of the CGST Act, 2017 shall
be declared here. Any deemed supply which is already part of the turnover in the
audited Annual Financial Statement is not required to be included here.
5E
Aggregate value of credit notes which were issued after 31st of March for any
supply accounted in the current financial year but such credit notes were
reflected in the annual return (GSTR-9) shall be declared here.
5F
Trade discounts which are accounted for in the audited Annual Financial
Statement but on which GST was leviable (being not permissible) shall be
declared here.
5G
Turnover included in the audited Annual Financial Statement for April 2017 to
June 2017 shall be declared here.
23
5H
Unbilled revenue which was recorded in the books of accounts on the basis of
accrual system of accounting during the current financial year but GST was not
payable on such revenue in the same financial year shall be declared here.
5I
Value of all advances for which GST has not been paid but the same has been
recognized as revenue in the audited Annual Financial Statement shall be
declared here.
5J
Aggregate value of credit notes which have been accounted for in the audited
Annual Financial Statement but were not admissible under Section 34 of the
CGST Act shall be declared here.
5K
Aggregate value of all goods supplied by SEZs to DTA units for which the DTA
units have filed bill of entry shall be declared here.
5L
There may be cases where registered persons might have opted out of the
composition scheme during the current financial year. Their turnover as per the
audited Annual Financial Statement would include turnover both as composition
taxpayer as well as normal taxpayer. Therefore, the turnover for which GST was
paid under the composition scheme shall be declared here.
5M
There may be cases where the taxable value and the invoice value differ due to
valuation principles under section 15 of the CGST Act, 2017 and rules
thereunder. Therefore, any difference between the turnover reported in the
Annual Return (GSTR 9) and turnover reported in the audited Annual Financial
Statement due to difference in valuation of supplies shall be declared here.
5N
Any difference between the turnover reported in the Annual Return (GSTR9) and
turnover reported in the audited Annual Financial Statement due to foreign
exchange fluctuations shall be declared here.
5O
Any difference between the turnover reported in the Annual Return (GSTR9) and
turnover reported in the audited Annual Financial Statement due to reasons not
listed above shall be declared here.
5Q
Annual turnover as declared in the Annual Return (GSTR 9) shall be declared
here. This turnover may be derived from Sr. No. 5N, 10 and 11 of Annual Return
(GSTR 9).
6
Reasons for non-reconciliation between the annual turnover declared in the
audited Annual Financial Statement and turnover as declared in the Annual
Return (GSTR 9) shall be specified here.
7
The table provides for reconciliation of taxable turnover from the audited annual
turnover after adjustments with the taxable turnover declared in annual return
(GSTR-9).
7A
Annual turnover as derived in Table 5P above would be auto-populated here.
7B
Value of exempted, nil rated, non-GST and no-supply turnover shall be declared
here. This shall be reported net of credit notes, debit notes and amendments if
any.
7C
Value of zero rated supplies (including supplies to SEZs) on which tax is not paid
shall be declared here. This shall be reported net of credit notes, debit notes and
amendments if any.
7D
Value of reverse charge supplies on which tax is to be paid by the recipient shall
be declared here. This shall be reported net of credit notes, debit notes and
amendments if any.
7E
The taxable turnover is derived as the difference between the annual turnover
after adjustments declared in Table 7A above and the sum of all supplies
(exempted, non-GST, reverse charge etc.) declared in Table 7B, 7C and 7D above.
7F
Taxable turnover as declared in Table 4N of the Annual Return (GSTR9) shall be
declared here.
8
Reasons for non-reconciliation between adjusted annual taxable turnover as
derived from Table 7E above and the taxable turnover declared in Table 7F shall
be specified here.
24
5. Part III consists of reconciliation of the tax payable as per declaration in the reconciliation
statement and the actual tax paid as declared in Annual Return (GSTR9). The instructions to fill
this part are as follows :-
Table No.
Instructions
9
The table provides for reconciliation of tax paid as per reconciliation statement
and amount of tax paid as declared in Annual Return (GSTR 9). Under the head
labelled “RC”, supplies where tax was paid on reverse charge basis by the
recipient (i.e. the person for whom reconciliation statement has been prepared )
shall be declared.
9P
The total amount to be paid as per liability declared in Table 9A to 9O is auto
populated here.
9Q
The amount payable as declared in Table 9 of the Annual Return (GSTR9) shall be
declared here. It should also contain any differential tax paid on Table 10 or 11 of
the Annual Return (GSTR9).
10
Reasons for non-reconciliation between payable / liability declared in Table 9P
above and the amount payable in Table 9Q shall be specified here.
11
Any amount which is payable due to reasons specified under Table 6, 8 and 10
above shall be declared here.
6. Part IV consists of reconciliation of Input Tax Credit (ITC). The instructions to fill Part IV are as
under:-
Table No.
Instructions
12A
ITC availed (after reversals) as per the audited Annual Financial Statement shall
be declared here. There may be cases where multiple GSTINs (State-wise)
registrations exist on the same PAN. This is common for persons / entities with
presence over multiple States. Such persons / entities, will have to internally
derive their ITC for each individual GSTIN and declare the same here. It may be
noted that reference to audited Annual Financial Statement includes reference to
books of accounts in case of persons / entities having presence over multiple
States.
12B
Any ITC which was booked in the audited Annual Financial Statement of earlier
financial year(s) but availed in the ITC ledger in the financial year for which the
reconciliation statement is being filed for shall be declared here. This shall
include transitional credit which was booked in earlier years but availed during
Financial Year 2017-18.
12C
Any ITC which has been booked in the audited Annual Financial Statement of the
current financial year but the same has not been credited to the ITC ledger for the
said financial year shall be declared here.
12D
ITC availed as per audited Annual Financial Statement or books of accounts as
derived from values declared in Table 12A, 12B and 12C above will be auto-
populated here.
12E
Net ITC available for utilization as declared in Table 7J of Annual Return (GSTR9)
shall be declared here.
13
Reasons for non-reconciliation of ITC as per audited Annual Financial Statement
or books of account (Table 12D) and the net ITC (Table12E) availed in the Annual
Return (GSTR9) shall be specified here.
14
This table is for reconciliation of ITC declared in the Annual Return (GSTR9)
against the expenses booked in the audited Annual Financial Statement or books
of account. The various sub-heads specified under this table are general expenses
in the audited Annual Financial Statement or books of account on which ITC may
or may not be available. Further, this is only an indicative list of heads under
25
which expenses are generally booked. Taxpayers may add or delete any of these
heads but all heads of expenses on which GST has been paid / was payable are to
be declared here.
14R
Total ITC declared in Table 14A to 14Q above shall be auto populated here.
14S
Net ITC availed as declared in the Annual Return (GSTR9) shall be declared here.
Table 7J of the Annual Return (GSTR9) may be used for filing this Table.
15
Reasons for non-reconciliation between ITC availed on the various expenses
declared in Table 14R and ITC declared in Table 14S shall be specified here.
16
Any amount which is payable due to reasons specified in Table 13 and 15 above
shall be declared here.
7. Part V consists of the auditor’s recommendation on the additional liability to be discharged by
the taxpayer due to non-reconciliation of turnover or non-reconciliation of input tax credit. The
auditor shall also recommend if there is any other amount to be paid for supplies not included in
the Annual Return. Any refund which has been erroneously taken and shall be paid back to the
Government shall also be declared in this table. Lastly, any other outstanding demands which is
recommended to be settled by the auditor shall be declared in this Table.
8. Towards, the end of the reconciliation statement taxpayers shall be given an option to pay their
taxes as recommended by the auditor.
PART – B- CERTIFICATION
I.
Certification in cases where the reconciliation statement (FORM GSTR-9C) is drawn
up by the person who had conducted the audit:
* I/we have examined the—
(a) balance sheet as on ………
(b) the *profit and loss account/income and expenditure account for the period beginning from
………..…to ending on ……., and
(c) the cash flow statement for the period beginning from ……..…to ending on ………, —attached
herewith, of M/s …………… (Name), …………………….………… (Address), ..…………………(GSTIN).
2. Based on our audit I/we report that the said registered person—
*has maintained the books of accounts, records and documents as required by the
IGST/CGST/<<>>GST Act, 2017 and the rules/notifications made/issued thereunder
*has
not
maintained
the
following
accounts/records/documents
as
required
by
the
IGST/CGST/<<>>GST Act, 2017 and the rules/notifications made/issued thereunder:
1.
2.
3.
3. (a) *I/we report the following observations/ comments / discrepancies / inconsistencies; if any:
…………………………………….
…………………………………….
3. (b) *I/we further report that, -
(A) *I/we have obtained all the information and explanations which, to the best of *my/our
knowledge and belief, were necessary for the purpose of the audit/ information and explanations
which, to the best of *my/our knowledge and belief, were necessary for the purpose of the audit were
not provided/partially provided to us.
26
(B) In *my/our opinion, proper books of account *have/have not been kept by the registered person
so far as appears from*my/ our examination of the books.
(C) I/we certify that the balance sheet, the *profit and loss/income and expenditure account and the
cash flow Statement are *in agreement/not in agreement with the books of account maintained at
the Principal place of business at ……………………and ** ……………………additional place of
business within the State.
4. The documents required to be furnished under section 35 (5) of the CGST Act and Reconciliation
Statement required to be furnished under section 44(2) of the CGST Act is annexed herewith in
Form No. GSTR-9C.
5. In *my/our opinion and to the best of *my/our information and according to explanations given to
*me/us, the particulars given in the said Form No.GSTR-9C are true and correct subject to following
observations/qualifications, if any:
(a) ……………………………………………………………………………………
(b) ……………………………………………………………………………………
(c) ……………………………………………………………………………………
………………………………………
………………………………………
**(Signature and stamp/Seal of the Auditor)
Place: ……………
Name of the signatory …………………
Membership No………………
Date: ……………
Full address ………………………
II. Certification in cases where the reconciliation statement (FORM GSTR-9C) is drawn up by
a person other than the person who had conducted the audit of the accounts:
*I/we report that the audit of the books of accounts and the financial statements of M/s.
………...........…………………. (Name and address of the assessee with GSTIN) was conducted by M/s.
…………………………………………..………. (full name and address of auditor along with status),
bearing membership number in pursuance of the provisions of the …………………………….Act, and
*I/we annex hereto a copy of their audit report dated ……………………………. along with a copy of
each of :-
(a) balance sheet as on ………
(b) the *profit and loss account/income and expenditure account for the period beginning from
………..…to ending on …….,
(c) the cash flow statement for the period beginning from ……..…to ending on ………, and
(d) documents declared by the said Act to be part of, or annexed to, the *profit and loss
account/income and expenditure account and balance sheet.
2. I/we report that the said registered person—
*has maintained the books of accounts, records and documents as required by the
IGST/CGST/<<>>GST Act, 2017 and the rules/notifications made/issued thereunder
27
*has not maintained the following accounts/records/documents as required by the
IGST/CGST/<<>>GST Act, 2017 and the rules/notifications made/issued thereunder:
1.
2.
3.
3. The documents required to be furnished under section 35 (5) of the CGST Act and Reconciliation
Statement required to be furnished under section 44(2) of the CGST Act is annexed herewith in
Form No.GSTR-9C.
4. In *my/our opinion and to the best of *my/our information and according to examination of
books of account including other relevant documents and explanations given to *me/us, the
particulars given in the said Form No.9C are true and correct subject to the following
observations/qualifications, if any:
(a) …………………………….…………………………….………………………
(b) …………………………….…………………………….………………………
(c) …………………………….…………………………….………………………
**(Signature and stamp/Seal of the Auditor)
Place: ……………
Name of the signatory …………………
Membership No………………
Date: ……………
Full address ………………………”.
13. Amendment of FORM GST EWB-01.- In FORM GST EWB-01 of the said rules, in the
Notes, in serial number 7, in the Table, in the entries against Code 4, for the letters and word “SKD
or CKD” the letters and words “SKD or CKD or supply in batches or lots” shall be substituted.
By Order and in the name of the Governor of Karnataka,
NETRAPRABHA M. DHAYAPULE
Under Secretary to Government (I/c),
Finance Department [C.T-1]
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RNI No. KARBIL/2001/47147
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Bengaluru, Tuesday, S
COMME
No: CI 30
In exercise of the powers c
Development) Act, 1957(Central A
following rules further to amend t
1. Title and commencem
Concession (Amendment) Rules, 2
(2) They shall come into for
2. Amendment of rule 1
1994, in sub-rule (1),-
(a) In the second proviso, a
accordance with the Ka
inserted;
(b) In the third proviso, for
figures and brackets “t
substituted.
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September 18, 2018 (Bhadrapada 27, Shaka Varsh
ERCE AND INDUSTRIES SECRETARIAT
NOTIFICATION
02 MMN 2017, Bengaluru, dated: 15.09.20
conferred by section 15 of the Mines and M
Act, 67 of 1957), the Government of Karnat
he Karnataka Minor Mineral Concession Rul
RULES
ment: (1) These rules may be called the Ka
2018.
rce from the date of their publication in the O
18:- In rule 18 of the Karnataka Minor Min
after the words, “requisite stamp duty”, the
arnataka Stamp Act, 1957 (Karnataka Act
the words and figures “the Indian Stamp
the Registration Act, 1908 (Central Act
By order and in the name of the
B.K. Mamatha
Desk Officer (M
Department of Commerce
ÄÄzÀæuÁ®AiÀÄ, «PÁ¸À ¸ËzsÀ WÀlPÀ, ¨ÉAUÀ¼ÀÆgÀÄ. (¦7) ¥ÀæwUÀ¼ÀÄ: 100
∏Â√¿Ê
µÀð 1940)
ha 1940)
£ÀA. 1348
No. 1348
018.
inerals (Regulation and
taka, hereby makes the
les, 1994, namely:-
arnataka Minor Mineral
Official Gazette.
neral Concession Rules,
e words and figures “in
34 of 1957)” shall be
Act, 1957” the words,
16 of 1908)” shall be
Governor of Karnataka
Rani
Mines)
and Industries.
RNI No. KARBIL/2001/47147
∞¬Òûª
¨sÁUÀ–IVA
Part–IVA
¨ÉAUÀ¼ÀÆgÀÄ, ªÀÄAUÀ¼ÀªÁ
Bengaluru, Tuesday, S
No. ED 422 D
The draft of the following
(Academic, Registration, Administ
of Karnataka proposes to make in
of the Karnataka Education Act, 1
sub-section (1) of section 145 of
effected thereby and notice is her
thirty days from the date of its pu
Any objection or suggestio
with respect to said draft before
State Government. The objection
Government,
Education
Depar
Bengaluru-560 001.
1. Title and commencem
Education (Academic, Registratio
2018.
(2) They shall come into forc
2. Amendment of rule
Registration, Administration and
rules), in rule 9, in sub-rule (1), f
figures “specified in Schedule III”
3. Amendment of Schedu
Fee to be collected from students
the entries relating thereto, the fol
ª∞ «Ò∏Â
C¢üPÀÈvÀªÁV ¥ÀæPÀn¸À¯ÁzÀÄzÀÄ
«±ÉõÀ gÁdå ¥ÀwæPÉ
ÁgÀ, ¸É¥ÉÖA§gï 18, 2018 (¨sÁzÀæ¥ÀzÀ 27, ±ÀPÀ ªÀµÀ
September 18, 2018 (Bhadrapada 27, Shaka Varsh
EDUCATION SECRETARIAT
NOTIFICATION
DGW 2012, Bengaluru, dated: 15th Septemb
g rules further to amend the Karnataka Pr
tration and Grant-in-aid etc.,) Rules, 2006,
n exercise of the powers conferred by sub se
1983 (Karnataka Act 1 of 1995), is hereby pu
f the said Act, for the information of all th
reby given that the said draft will be taken i
blication in the official Gazette.
n which may be received by the State Govern
the expiry of the period specified above wil
ns and suggestions may be addressed to the
rtment
(Primary
and
Secondary
Educ
DRAFT RULES
ment.- (1) These rules may be called the Ka
on, Administration and Grant-in-aid etc.,
ce from the date of their final publication in t
e 9.- In the Karnataka Pre-University
Grant-in-aid etc.,) Rules, 2006(hereinafter
for the words and figures “specified in Sche
shall be substituted.
ule III.- In the Schedule III to the said rules,
s at the time of Admission (Annual Fees)”, fo
llowing shall be substituted, namely:-
∏Â√¿Ê
µÀð 1940)
ha 1940)
£ÀA. 1349
No. 1349
ber 2018.
re-University Education
which the Government
ection (1) of section 145
ublished as required by
he persons likely to be
into consideration after
nment from any person
ll be considered by the
e Principal Secretary to
cation),
M.S.Building,
arnataka Pre-University
,) (Amendment) Rules,
the official Gazette.
Education (Academic,
referred to as the said
dule II”, the words and
under sub-heading “B.
or serial number 3 and
2
3.
Tuition
Fees
i)
Govt. PU colleges Rs.504.00
To be remitted to the Treasury.
ii)
Private
Unaided
PU
colleges
Rs.1008.00
To be remitted to the College account.
iii) Private
Aided
PU
Colleges
Rs.1008.00
Fifty percent to be remitted to the
Treasury;
Fifty percent to be remitted to the
College account.
Explanation.- Notwithstanding anything in the above schedule, the fees (Annual fees)
collected from students by the private un-aided Pre-University Colleges shall be deposited
by the institutions in the official bank account of the college, maintained and utilized for
and in a manner as per guidelines issued by the Pre-University Education Department from
time to time the fees also shall be notified by the Government from time to time.
By order and in the name of Governor of Karnataka
Shekhara
Under Secretary to Government,
Education Department (Pre-University Education)
¸ÀPÁðj ªÀÄÄzÀæuÁ®AiÀÄ, «PÁ¸À ¸ËzsÀ WÀlPÀ, ¨ÉAUÀ¼ÀÆgÀÄ. (¦7) ¥ÀæwUÀ¼ÀÄ: 100
RNI No. KARBIL/2001/47147
∞¬Òûª
¨sÁUÀ–IVA
Part–IVA
¨ÉAUÀ¼ÀÆgÀÄ, ªÀÄAUÀ¼ÀªÁ
Bengaluru, Tuesday, S
¹§â
¸ÀASÉå: ¹D¸ÀÄE
PÀ£ÁðlPÀ ¹«¯ï ¸ÉêÁ (PÀ
¤AiÀĪÀÄ 3gÀ°è ¥ÀæzÀvÀÛªÁzÀ C¢üPÁgÀª
¥ÀæPÀluÉ E¯ÁSÉUÉ ¸ÀA§A¢ü¹zÀ F
«£Á¬Äw ¤Ãr C¢ü¸ÀÆa¹zÉ:-
“§rÛ ºÉÆA¢zÀ CUÀæPÁ
ªÀÄÄzÀæPÀgÀÄ, J¯ÉQÖç¶AiÀÄ£ï,
¸ÀAAiÉÆÃdPÀgÀÄ, »jAiÀÄ
ªÀÄÄRå ¸ÀªÀÄAiÀÄ ¥Á®PÀg
ºÉqï PÁ¥ÉðAlgï, ¹Ã¤
¥ÉèÃmï ªÉÄÃPÀgï, ¸ÀªÀÄAi
CPÀëgÀ ¸ÀAAiÉÆÃdPÀgÀÄ, ¨ÉÊA
ª∞ «Ò∏Â
C¢üPÀÈvÀªÁV ¥ÀæPÀn¸À¯ÁzÀÄzÀÄ
«±ÉõÀ gÁdå ¥ÀwæPÉ
ÁgÀ, ¸É¥ÉÖA§gï 18, 2018 (¨sÁzÀæ¥ÀzÀ 27, ±ÀPÀ ªÀµÀ
September 18, 2018 (Bhadrapada 27, Shaka Varsh
âA¢ ªÀÄvÀÄÛ DqÀ½vÀ ¸ÀÄzsÁgÀuÉ ¸ÀaªÁ®AiÀÄ
C¢ü¸ÀÆZÀ£É
66 ¸ÉêÀ£É 2018, ¨ÉAUÀ¼ÀÆgÀÄ, ¢£ÁAPÀ: 18.09.20
PÀA¥ÀÆålgï ¸ÁPÀëgÀvÁ ¥ÀjÃPÉë) ¤AiÀĪÀÄUÀ¼ÀÄ, 20
ªÀ£ÀÄß ZÀ¯Á¬Ä¹, PÀ£ÁðlPÀ ¸ÀPÁðgÀªÀÅ ªÀÄÄzÀæt
PɼÀPÀAqÀ UÀÆæ¥ï “¹” ºÀÄzÉÝUÀ½UÉ PÀA¥ÀÆålgï
Á«ÄðPÀgÀÄ, ¯ÉÊ£ÉÆÃªÉÆÃ£ÉÆÃ D¥ÀgÉÃlgï, »
, ªÉÄPÁ¤PÀ¯ï ¥sÉÆÃgïªÀÄ£ï, ¥ÉÆæÃ¸À¸ï D¥ÀgÉÃlg
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gÀÄ, ºÉqï PÁå¸ÀÖgï, D¥sï¸Émï ªÀÄÄzÀæPÀgÀÄ, ªÉÊgïª
¤AiÀÄgï PÁ¥ÉðAlgï, PÁå¸ÀÖgï, AiÀÄAvÀæ ZÁ®PÀg
iÀÄ ¥Á®PÀgÀÄ, gÀ§âgï ¸ÁÖA¥ï PÁå¸ÀÖgï, C¹¸Ö
AqÀgï, ¸ÀºÁAiÀÄPÀ D¥sï¸Émï ªÀÄÄzÀæPÀgÀÄ, ºÉqï ¥Áå
PÀ£ÁðlPÀ gÁdå¥Á®gÀ DzÉñÁ£ÀĸÁg
UÁAiÀÄwæ JA.D
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(¸ÉêÁ ¤AiÀĪÀÄUÀ
∏Â√¿Ê
µÀð 1940)
ha 1940)
£ÀA. 1350
No. 1350
018
012gÀ ¤AiÀĪÀÄ 1gÀ G¥À
, ¯ÉÃR£À ¸ÁªÀÄVæ ªÀÄvÀÄÛ
ï ¸ÁPÀëgÀvÁ ¥ÀjÃPÉë¬ÄAzÀ
»jAiÀÄ D¥sï¸Émï
gï, »jAiÀÄ CPÀëgÀ
AiÀÄAvÀæ ZÁ®PÀgÀÄ,
ªÉÄ£ï, ªÉÄPÁ¤Pï,
gÀÄ, PÁ¥ÉðAlgï,
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åPÀgï.”
gÀ ªÀÄvÀÄÛ CªÀgÀ ºÉ¸Àj£À°è,
gï.
AiÀÄðzÀ²ð
zsÁgÀuÉ E¯ÁSÉ
¼ÀÄ-1)
2
PERSONNEL AND ADMINISTRATIVE REFORMS SECRETARIAT
NOTIFICATION
No. DPAR 66 SCR 2018, Bengaluru, Dated: 18.09.2018
In exercise of the powers conferred by Sub-rule 3 of Rule 1 of the Karnataka Civil Services
(Computer Literacy Test) Rules, 2012, the Government of Karnataka hereby notifies the following
Group-C posts relating to the Department Of Printing, Stationary and Publications, to be exempted
from Computer Literacy Test:-
“Promoted Foremen, Linomono Operators, Senior Offset Printers,
Electricians, Mechanical Foremen, Process Operators, Senior
Compositors, Senior Binders, Senior Plate Makers, Senior Machine
Minders, Senior Time Keepers, Head Casters, Offset Printers,
WireMen,
Mechanics,
Head
Carpenters,
Senior
Carpenters,
Casters, Machine Minders, Carpenters, Plate Makers, Time
Keepers,
Rubber
Stamp
Casters,
Assistant
Mechanics,
Compositors, Binders, Assistant Offset Printers, Head Packers.”
By Order and in the name of the Governor of Karnataka
Gayathri. M.R.
Under Secretary to Government
Department of Personnel and Administrative Reforms
(Service Rules-1).
¸ÀPÁðj ªÀÄÄzÀæuÁ®AiÀÄ, «PÁ¸À ¸ËzsÀ WÀlPÀ, ¨ÉAUÀ¼ÀÆgÀÄ. (¦7) ¥ÀæwUÀ¼ÀÄ: 100
RNI No. KARBIL/2001/47147
∞¬Òûª
¨sÁUÀ–IVA
Part–IVA
¨ÉAUÀ¼ÀÆgÀÄ, §ÄzsÀªÁgÀ
Bengaluru, Wednesday,
No. FD 37
In exercise of the powers c
Tax Act, 1957 (Karnataka Act 25
1899(Karnataka Act III of 1899), a
13.7.2018 published in Part IV-A
2018, the Government of Karnata
the said Act on the sale of goods
the corresponding entries in colum
Sl.
No.
Description
(1)
1.
Petrol
2.
Aviation Fuel
3.
Motor spirit not fal
and 2 above
4.
Piped Natural Gas(P
¸ÀPÁðj ªÀÄ
ª∞ «Ò∏Â
C¢üPÀÈvÀªÁV ¥ÀæPÀn¸À¯ÁzÀÄzÀÄ
«±ÉõÀ gÁdå ¥ÀwæPÉ
gÀ, ¸É¥ÉÖA§gï 19, 2018 (¨sÁzÀæ¥ÀzÀ 28, ±ÀPÀ ªÀµÀð
September 19, 2018 (Bhadrapada 28, Shaka Var
FINANCE SECRETARIAT
NOTIFICATION
CSL 2018, Bengaluru, dated: 17.09 .2018
conferred by sub-section (1) of section 8-A
of 1957), read with Section 21 of Karnatak
and in supersession of the Notification No. F
A of the Karnataka Gazette, Extra-ordinary N
aka hereby reduces the tax payable by a dea
specified in column (2) of the table below to
mn (3) thereof with effect from the 18th day o
TABLE
n of the goods
Rate o
(2)
(3
Twenty eight point
percent (28.75%)
Twenty-eight per ce
lling under Sl. Nos. 1 Seventeen point se
(17.73%)
PNG)
Five and one half p
By Order and in the name of the G
NETRAPRABHA .M. D
Under Secretary to Gove
Finance Departmen
ÄÄzÀæuÁ®AiÀÄ, «PÁ¸À ¸ËzsÀ WÀlPÀ, ¨ÉAUÀ¼ÀÆgÀÄ. (¦7) ¥ÀæwUÀ¼ÀÄ: 100
∏Â√¿Ê
ð 1940)
rsha 1940)
£ÀA. 1351
No. 1351
.
of the Karnataka Sales
ka General Clauses Act,
FD 37 CSL 2018, dated
No.954 dated 13th July
aler under Section 5 of
o the rate mentioned in
f September, 2018.-
of Tax
3)
seven five
ent
even three percent
per cent
Governor of Karnataka,
DHAYAPULE
ernment (I/c),
nt (C.T-1).
RNI No. KARBIL/2001/47147
∞¬Òûª
¨sÁUÀ–IVA
Part–IVA
¨ÉAUÀ¼ÀÆgÀÄ, §ÄzsÀªÁgÀ
Bengaluru, Wednesday,
Office of the Co
Vanijya Th
No. KG
Subject: Extension of time limi
rule 117(1A) of the Karnataka G
In exercise of the powers con
Services Tax Rules, 2017 read w
2017,on the recommendations of
GST TRAN-1is hereby extended ti
not submit the said declaration b
portal and whose cases havebeen
¸ÀPÁðj ªÀÄ
ª∞ «Ò∏Â
C¢üPÀÈvÀªÁV ¥ÀæPÀn¸À¯ÁzÀÄzÀÄ
«±ÉõÀ gÁdå ¥ÀwæPÉ
gÀ, ¸É¥ÉÖA§gï 19, 2018 (¨sÁzÀæ¥ÀzÀ 28, ±ÀPÀ ªÀµÀð
September 19, 2018 (Bhadrapada 28, Shaka Var
ommissioner of Commercial Taxes (Karna
herige Karyalaya, Gandhinagar, Bengaluru,
NOTIFICATION (1-U/ 2018)
GST.CR.01/17-18, Dated: 18.09.2018
it for submitting the declaration in FOR
Goods and Service Tax Rules, 2017 in cert
nferred by sub-rule (1A) of rule 117 of the
with section 168 of the Karnataka Goods
f the Council,the period for submitting the
ill 31st January, 2019, for the class of regist
by the due date on account of technical diffi
recommended by the Council.
SRIK
Commissioner o
(Karnatak
ÄÄzÀæuÁ®AiÀÄ, «PÁ¸À ¸ËzsÀ WÀlPÀ, ¨ÉAUÀ¼ÀÆgÀÄ. (¦7) ¥ÀæwUÀ¼ÀÄ: 50
∏Â√¿Ê
ð 1940)
rsha 1940)
£ÀA. 1353
No. 1353
ataka)
RM GST TRAN-1 under
ain cases
Karnataka Goods and
and Services Tax Act,
e declaration in FORM
tered personswho could
iculties on the common
KAR M.S.
of Commercial Taxes
ka) Bengaluru
RNI No. KARBIL/2001/47147
∞¬Òûª
¨sÁUÀ–IVA
Part–IVA
¨ÉAUÀ¼ÀÆgÀÄ, UÀÄgÀĪÁg
Bengaluru, Thursday, S
No. FD 48 C
In exercise of the powers c
and Services Tax Act, 2017 (Ka
recommendations of the Council,
of clarifying the scope and appl
No .FD 48 CSL 2017, dated the 2
Part-IVA, No. 602, dated the 29th
Notification, in the Table, against
“Explanation.- For th
Government or Union
entity directly or th
Government, State G
¸ÀPÁðj ªÀÄ
ª∞ «Ò∏Â
C¢üPÀÈvÀªÁV ¥ÀæPÀn¸À¯ÁzÀÄzÀÄ
«±ÉõÀ gÁdå ¥ÀwæPÉ
gÀ, ¸É¥ÉÖA§gï 20, 2018 (¨sÁzÀæ¥ÀzÀ 29, ±ÀPÀ ªÀµÀð
September 20, 2018 (Bhadrapada 29, Shaka Vars
FINANCE SECRETARIAT
NOTIFICATION (23/2018)
CSL 2017, Bengaluru, dated: 20/09/2018
conferred by sub-section (3) of Section 11 o
arnataka Act 27 of 2017), the Government
and on being satisfied that it is necessary s
licability of the Government of Karnataka
9thJune, 2017, published in the Karnataka G
hJune, 2017, hereby inserts the following E
serial number 41, in column (3), namely:-
he purpose of this exemption, the Central Gov
n territory shall have 50 per cent. or more ow
hrough an entity which is wholly owned
Government or Union territory.”
By Order and in the name of the G
NETRAPRABHA M. D
Under Secretary to Gove
Finance Departmen
ÄÄzÀæuÁ®AiÀÄ, «PÁ¸À ¸ËzsÀ WÀlPÀ, ¨ÉAUÀ¼ÀÆgÀÄ. (¦7) ¥ÀæwUÀ¼ÀÄ: 100
∏Â√¿Ê
ð 1940)
sha 1940)
£ÀA. 1357
No. 1357
8.
of the Karnataka Goods
of Karnataka, on the
so to do for the purpose
Notification (12/2017)
Gazette, Extraordinary,
Explanation in the said
vernment, State
wnership in the
by the Central
Governor of Karnataka,
DHAYAPULE
ernment (I/c),
nt (C.T-1).
RNI No. KARBIL/2001/47147
∞¬Òûª
¨sÁUÀ–IVA
Part–IVA
¨ÉAUÀ¼ÀÆgÀÄ, UÀÄgÀĪÁg
Bengaluru, Thursday, S
No. FD 47
In exercise of the powers c
and Services Tax Act, 2017 (Kar
recommendations of the Council,
an agent, shall collect an amount
taxable supplies made through it
supplies is to be collected by the s
¸ÀPÁðj ªÀÄ
ª∞ «Ò∏Â
C¢üPÀÈvÀªÁV ¥ÀæPÀn¸À¯ÁzÀÄzÀÄ
«±ÉõÀ gÁdå ¥ÀwæPÉ
gÀ, ¸É¥ÉÖA§gï 20, 2018 (¨sÁzÀæ¥ÀzÀ 29, ±ÀPÀ ªÀµÀð
September 20, 2018 (Bhadrapada 29, Shaka Vars
FINANCE SECRETARIAT
NOTIFICATION (20/2018)
CSL 2017, Bengaluru, dated: 20/09/2018
conferred by Sub-Section (1) of Section 52 o
rnataka Act 27 of 2017), the Government
hereby notifies that every electronic comme
t calculated at a rate of half per cent of the N
t by other suppliers where the consideratio
said operator.
By Order and in the name of the G
NETRAPRABHA M. D
Under Secretary to Gove
Finance Departmen
ÄÄzÀæuÁ®AiÀÄ, «PÁ¸À ¸ËzsÀ WÀlPÀ, ¨ÉAUÀ¼ÀÆgÀÄ. (¦7) ¥ÀæwUÀ¼ÀÄ: 100
∏Â√¿Ê
ð 1940)
sha 1940)
£ÀA. 1358
No. 1358
8
of the Karnataka Goods
t of Karnataka, on the
erce operator, not being
Net Value of intra-State
n with respect to such
Governor of Karnataka,
DHAYAPULE
ernment (I/c),
nt (C.T-1).
RNI No. KARBIL/2001/47147
∞¬Òûª
¨sÁUÀ–IVA
Part–IVA
¨ÉAUÀ¼ÀÆgÀÄ, ±À¤ªÁgÀ,
Bengaluru, Saturday, S
¹§â
¸ÀASÉå: ¹D¸ÀÄE 134 ¸É
C¢ü¸ÀÆZÀ£É ¸ÀASÉå:¹D¸ÀÄE
gÀ°è “²æÃ C¤¯ï gÉÆ£Á¯ïØ ¥sÀ£ÁðAr
w¢Ý N¢PÉÆ¼ÀîvÀPÀÌzÀÄÝ.
PERSONNEL AN
NO.DPAR134Se
The name against Sl.No.1o
as “Sri Ronald Anil Fernandes
¸ÀPÁðj ªÀÄ
ª∞ «Ò∏Â
C¢üPÀÈvÀªÁV ¥ÀæPÀn¸À¯ÁzÀÄzÀÄ
«±ÉõÀ gÁdå ¥ÀwæPÉ
, ¸É¥ÉÖA§gï 22, 2018 (¨sÁzÀæ¥ÀzÀ 31, ±ÀPÀ ªÀµÀð
September 22, 2018 (Bhadrapada 31, Shaka Vars
âA¢ ªÀÄvÀÄÛ DqÀ½vÀ ¸ÀÄzsÁgÀuÉ ¸ÀaªÁ®AiÀÄ
wzÀÄÝ¥Àr
¸ÉÃ¯ÉÆÃ¸Éà 2014 (¨sÁ-4), ¨ÉAUÀ¼ÀÆgÀÄ, ¢£ÁAPÀ: 1
134 ¸ÉÃ¯ÉÆÃ¸Éà 2014 (¨sÁ-4) ¢£ÁAPÀ:11.07.2
r¸ï” JA§ ºÉ¸Àj£À §zÀ°UÉ “²æÃ gÉÆ£Á¯ïØ C¤
¸À»/-
(ªÁdĨÁ¬Ä ªÁ
PÀ£ÁðlPÀ gÁdå¥Á
PÀ£ÁðlPÀ gÁdå¥Á®gÀ DzÉñÁ£ÀĸÁg
²ªÀPÀĪÀiÁgï PÉ.
¸ÀPÁðgÀzÀ G¥À PÁAi
¹§âA¢ ªÀÄvÀÄÛ DqÀ½vÀ ¸ÀÄzsÁgÀuÉ
ND ADMINISTRATIVE REFORMS SECRETA
CORRIGENDUM
eLoSe 2014 (P-4), Bengaluru, dated:18.09
of the Notification of even number dated 11t
s” instead of “ Sri Anil Ronald Fernandes
Sd/-
(VAJUBHAI VA
GOVERNOR OF KAR
By order and in the name of the
SIVAKUMAR.
Deputy Secretary to G
Department of Personnel and Ad
(Services).
ÄÄzÀæuÁ®AiÀÄ, «PÁ¸À ¸ËzsÀ WÀlPÀ, ¨ÉAUÀ¼ÀÆgÀÄ. (¦7) ¥ÀæwUÀ¼ÀÄ: 100
∏Â√¿Ê
1940)
sha 1940)
£ÀA. 1360
No. 1360
8.09.2018
2018 gÀ PÀæªÀÄ ¸ÀASÉå (1)
¤¯ï ¥sÀ£ÁðAr¸ï” JAzÀÄ
Á¯Á)
Á®gÀÄ
gÀ ªÀÄvÀÄÛ CªÀgÀ ºÉ¸Àj£À°è,
©
iÀÄðzÀ²ð,
E¯ÁSÉ (¸ÉêÉUÀ¼ÀÄ).
ARIAT
9.2018
th July, 2018 may read
s”.
ALA)
RNATAKA
Governor of Karnataka
K.B
Government,
dministrative Reforms
RNI No. KARBIL/2001/47147
∞¬Òûª
¨sÁUÀ–IVA
Part–IVA
¨ÉAUÀ¼ÀÆgÀÄ, ±À¤ªÁgÀ,
Bengaluru, Saturday, S
CABINET AFFAIRS AND PER
No. GS 41
In exercise of the power
of India, read with rule 5 of th
1977, and in partial modificat
I, VAJUBHAI VALA, Governo
hereby re-allocate with imme
relates to the following Ministe
Name of the Minister an
portfolio
Dr. G. Parameshwara,
Deputy Chief Minister.
1. Home Department exclud
wing.
2. Subjects pertaining to B
viz., BBMP, BDA, BW
Directorate
of
Town
Urban Development Depa
3. Youth
Empowerment
Department.
No.DCA 65 GAM 2018
Dated: 22nd September, 201
¸ÀPÁðj ªÀÄÄ
ª∞ «Ò∏Â
C¢üPÀÈvÀªÁV ¥ÀæPÀn¸À¯ÁzÀÄzÀÄ
«±ÉõÀ gÁdå ¥ÀwæPÉ
¸É¥ÉÖA§gï 22, 2018 (¨sÁzÀæ¥ÀzÀ 31, ±ÀPÀ ªÀµÀð
September 22, 2018 (Bhadrapada 31, Shaka Vars
RSONNEL AND ADMINISTRATIVE REFOR
NOTIFICATION
GOB 2018, Bengaluru, Dated: 22.09.2018
rs conferred by Clause (3) of Article 166
he Karnataka Government (Transaction
tion of the earlier notification of even No
or of Karnataka, on the advice of the
ediate effect, the business of Governm
er:
nd Present
Portfolio re-a
ding Intelligence
Bangalore City,
WSSB, BMRDA,
Planning
from
artment.
and
Sports
1. Home
Depart
Intelligence wing.
2. Subjects pertainin
viz., BBMP, BDA
BMRCL, Directora
from Urban Develo
3. Youth
Empowerm
Department.
VAJUBHAI VAL
Governor of Karnat
By order and in the name of the Gov
Vijayamahantesh B.Dana
Deputy Secretary to Gov
18
D.C.A. & D.P.A.R. (State
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A, BWSSB, BMRDA,
te of Town Planning
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RNI No. KARBIL/2001/47147
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PERSONNEL AND ADMINISTRATIVE REFORMS SECRETARIAT
NOTIFICATION
NO: DPAR 04 ARB 2018, Bengaluru, Dated: 24.09.2018
In exercise of the powers conferred by clauses (2) and (3) of Article 166 of Constitution of
India, the Governor of Karnataka hereby makes the following rules further to amend the Karnataka
Government (Allocation of Business) Rules,1977, namely :-
1. Title and Commencement. - 1) These rules may be called the Karnataka Government
(Allocation of Business) (Amendment) Rules, 2018.
2) They shall be deemed to have come into force with effect from seventeenth day of March,
2018.
2. Amendment of Schedule XXIII. - In the Karnataka Government (Allocation of Business) Rules,
1977, in SCHEDULE XXIII, under the heading “Department of Infrastructure Development”,
under the sub-heading “A. Infrastructure Development”, after item number 7 and the entries
relating thereto, the following shall be inserted, namely,-
“8. Karnataka State Industrial and Infrastructure Development Corporation (KSIIDC)”
Sd/-
(VAJUBHAI VALA)
GOVERNOR OF KARNATAKA.
By Order and in the name of the Governor of Karnataka
Gayathri M.R
Under Secretary to Government
Department of Personnel and
Administrative Reforms (Service Rules-1)
¸ÀPÁðj ªÀÄÄzÀæuÁ®AiÀÄ, «PÁ¸À ¸ËzsÀ WÀlPÀ, ¨ÉAUÀ¼ÀÆgÀÄ. (¦7) ¥ÀæwUÀ¼ÀÄ: 100
RNI No. KARBIL/2001/47147
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Part–IVA
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Bengaluru, Tuesday,
COMME
No: CI 122 M
The draft of the following r
Transportation and Storage of Min
to make in exercise of the powers
and Regulation) Act, 1957 (Centr
persons likely to be affected there
consideration after expiry of thirty
Any objection or suggestio
with respect to the said draft rule
by the State Government. Obje
Government, Commerce and Indu
1. Title and commencem
Illegal Mining, Transportation and
(2) They shall come into for
2. Amendment of rule 3
and Storage of Minerals) Rules, 2
rule (8), the following shall be sub
“(8)(a) The validity of Mine
person shall be one hour for each
distance or fraction thereof from t
(b) validity of time allowed
and followed while issuing rake pe
3. Amendment of rule 5.
shall be substituted, namely:-
"(2) Any person having a m
(3) Every application for re
registration fee of rupees ten thou
¸ÀPÁðj ªÀÄÄ
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C¢üPÀÈvÀªÁV ¥ÀæPÀn¸À¯ÁzÀÄzÀÄ
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September 25, 2018 (Ashwayuja 3, Shaka Varsha
ERCE AND INDUSTRIES SECRETARIAT
NOTIFICATION
MMM 2017, Bengaluru, Dated: 24.09.2018
rules further to amend the Karnataka (Preve
nerals) Rules, 2011, which the Government
conferred by section 23C of the Mines and
ral Act 67 of 1957) is hereby published for
eby and notice is hereby given that the said
y days from the date of its publication in the
n which may be received by the State Govern
es before the expiry of the period specified ab
ctions and suggestions may be addresse
ustries Department, Vikasa Soudha, Bengalu
RULES
ment.- (1) These rules may be called the Ka
d Storage of Minerals) (Amendment) Rules, 20
rce from the date of their final publication in
3.- In the Karnataka (Prevention of Illegal M
2011 (hereinafter referred to as the said rul
bstituted, namely :-
eral Despatch Permit issued by the lease ho
ten kilometers of
he date and time of issue; or
by the Railway Department for the rake per
ermit.”
- In rule 5 of the said rules, for sub-rules (2
mineral based industry shall apply for registe
egistration shall be in Form-13, which shal
usand and other necessary documents.”
By Order and in the name of the G
ANVAR BASH
Under Secretary to G
Commerce & Industries Dep
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ention of Illegal Mining,
of Karnataka proposes
Minerals (Development
r the information of all
draft will be taken into
Official Gazette.
nment from any person
bove, will be considered
d to the Secretary to
uru –560 001.
arnataka (Prevention of
018.
n the official Gazette.
Mining, Transportation
les), in rule 3, for sub-
older or his authorized
rmit shall be mentioned
2) and (3), the following
ering his industry.
ll be accompanied by a
Governor of Karnataka,
HA
Government
partment (Mines)
RNI No. KARBIL/2001/47147
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2
PERSONNEL AND ADMINISTRATIVE REFORMS SECRETARIAT
NOTIFICATION
NO: DPAR 07 ARB 2017, Bengaluru, Dated: 25.09.2018
In exercise of the powers conferred by clauses (2) and (3) of Article 166 of Constitution of
India, the Governor of Karnataka hereby makes the following rules further to amend the Karnataka
Government (Transaction of Business) Rules,1977, namely :-
1.
Title and Commencement :- 1) These rules may be called the Karnataka
Government (Transaction of Business) (Amendment) Rules, 2017.
2) They shall come into force from the date of their publication in the Official Gazette.
2.
Substitution of expression:- In Karnataka Government (Transaction of Business)
Rules, 1977, for the words “Department of Parliamentary Affairs and Legislation” wherever they
occur, the words “Department of Parliamentary Affairs” shall be substituted.
Sd/-
(VAJUBHAI VALA)
GOVERNOR OF KARNATAKA.
By Order and in the name of the Governor of Karnataka
Gayathri M.R
Under Secretary to Government
Department of Personnel and
(Administrative Reforms (Service Rules-1)
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PERSONNEL AND ADMINISTRATIVE REFORMS SECRETARIAT
NOTIFICATION
NO: DPAR 09 ARB 2017, Bengaluru, Dated: 25.09.2018
In exercise of the powers conferred by clauses (2) and (3) of Article 166 of Constitution of
India, the Governor of Karnataka hereby makes the following rules further to amend the Karnataka
Government (Allocation of Business) Rules,1977, namely :-
1. Title and Commencement :- 1) These rules may be called the Karnataka Government
(Allocation of Business) (Amendment) Rules, 2018.
2) They shall be deemed to have come into force with effect from twenty ninth day of June,
2017.
2. Amendment of Schedule II:- In the Karnataka Government (Allocation of Business) Rules,
1977, in SCHEDULE II, under the heading “Department of Personnel and Administrative
Reforms”, after sub-heading “Q. Miscellaneous”, and the entries relating thereto, the following
shall be inserted, namely,-
“R. e-Governance
1) e-Procurement Project
2) Bengaluru-One
3) Karnataka-One centres
4) Karnataka State Wide Area Network (KSWAN) Project
5) AADHAR (UID) Project
6) KRDH (Karnataka Resident Data Hub)
7) State Data Centre (SDC)
8) Human Resource Management System (HRMS)
9) Karnataka Government Secretariat LAN (SECLAN)
10) Online Digital Government Communication (ODGC) Project
11) Capacity Building (State)
12) Capacity Building (NEGP)
13) Mobile Governance
14) e-District
15) Approval of e-Governance Projects
16) The Karnataka Sakala Services Act, 2011
17) Karnataka Sakala Services Rules, 2012
.
Sd/-
(VAJUBHAI VALA)
GOVERNOR OF KARNATAKA.
By Order and in the name of the Governor of Karnataka
Gayathri M.R
Under Secretary to Government
Department of Personnel and
(Administrative Reforms (Service Rules-1)
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RNI No. KARBIL/2001/47147
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Bengaluru, Tuesday,
BRUH
PALIKE O
No:AC(Adv
WHEREAS, Bruhat Ben
28-08-2018, approved the draft
2018”, under Addl.Sub No.04(79)
of KMC Act 1976.
WHEREAS, exercising the
“BBMP Outdoor Signage and Pu
being published in Karnataka G
general and from the concerned,
the Karnataka Gazette (Extra-ordi
Whereas, said draft Bye-
news papers being published fro
been kept for sale, not only in BB
of Rs.10/- per copy. The perso
the draft of the said Bye-laws, and
or through post, addressing Co
Bengaluru-560 002, through e-ma
The objections and sugge
would be taken up for consider
Messaging Bye-laws 2018”.
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gÀ, ¸É¥ÉÖA§gï 25, 2018 (D±ÀéAiÀÄÄd 3, ±ÀPÀ ªÀµÀ
September 25, 2018 (Ashwayuja 3, Shaka Varsha
HAT BENGALURU MAHANAGARA PALIKE
FFICES, N.R. SQUARE, BENGALURU-560 002
NOTIFICATION
vt)/PR/2232/2016-17, Dated:19-09-2018
galuru Mahanagara Palike in its Coun
of “BBMP Outdoor Signage and Public
)/2018-19, in terms of powers vested with th
powers vested in me u/s 426 of KMC Act 19
ublic Messaging Bye-laws 2018”, annexed
Gazette (Extra ordinary) calling for objectio
within 30 days from the date of publicatio
inary).
laws have been published in Kannada and
m Bengaluru. The printed copies of the sa
BMP Central Office, but also in all the Zonal
ns interested and the concerned would be a
d could file their objections and suggestions
ommissioner, Bruhat Bengaluru Mahanaga
ail: [email protected]
estions for additions, deletions insertions
ration, before finalising “BBMP Outdoor
N.MANJUNATH
Commiss
Bruhat Bengaluru M
Bengal
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ncil meeting held on
c Messaging Bye-laws
he Corporation u/s 423
976, draft Bye-laws viz.,
d to this notification, is
ons from the public in
n of the Notification in
in English, prominent
aid draft Bye-laws have
offices for meager sum
at liberty to go through
, either through person
ara Palike, N.R.Square,
and for modifications,
Signage and Public
HA PRASAD
sioner
Mahanagara Palike
luru
2
BRUHAT BENGALURU MAHANAGARA PALIKE
BBMP OUTDOOR SIGNAGE & PUBLIC MESSAGING BYE-LAWS, 2018
1
Contents
1.Intent: ............................................................................................................................................ 2
2.Preliminary: ................................................................................................................................ 2
2.1.Short title, extent and commencement .............................................................................................................. 2
2.2.Objectives and Scope ............................................................................................................................................. 2
2.3.Definitions ................................................................................................................................................................. 3
2.4.Types of Advertisements ...................................................................................................................................... 3
2.5.Units of Display ....................................................................................................................................................... 4
3.Signage Permits ........................................................................................................................ 5
3.1.Sign Dimension ....................................................................................................................................................... 5
3.2.Freestanding signs ................................................................................................................................................. 5
3.3.Awnings, Canopies, Marquees ........................................................................................................................... 6
3.4.Projecting Signs ....................................................................................................................................................... 7
3.5.Window signs .......................................................................................................................................................... 7
3.6.Temporary Pole Signs ............................................................................................................................................ 7
3.7.Electronic Message Signs ..................................................................................................................................... 7
3.8.Wall signs ................................................................................................................................................................. 7
3.9.Roof - Wall Signs ..................................................................................................................................................... 8
3.10.Vehicle signs. ........................................................................................................................................................ 8
3.11.Sponsored advertisements ................................................................................................................................ 8
4.Design and construction standards ............................................................................... 9
5.Legacy Display Considerations ......................................................................................... 9
6.Illumination and Dynamic Light Displays .................................................................. 9
7.Prohibited Signs ..................................................................................................................... 11
8.Enforcement ............................................................................................................................. 11
9.Exemptions from Permit Requirements ....................................................................... 12
10.Approval Process ................................................................................................................. 13
1.Intent:
The intent of these bye-laws is to prevent all commercial billboards and hoardings on public Right-of-
ways (RoW), and to establish a comprehensive system of controls governing the display, design, construction,
installation, and maintenance of outdoor signages and public messages, in order to: A. Promote the public
health, safety, and welfare and ease of travel. B. Preserve local character and environment C. Protect public
investment in and the character of public Right-of-ways. D. Aid in aesthetically pleasing way finding and
public communication E. Reduce hazards to motorists and pedestrians travelling on the public Right-of-way.
E. To improve compliance and ease of enforcement.
2.Preliminary:
2.1.Short title, extent and commencement
2.1.1. The BMP Advertising Bye-Laws, 2006 is replaced in full by the new bye laws titled
The BBMP Outdoor Signage and Public Messaging Bye Laws, 2018
2.1.2. The BBMP Outdoor Signage & Public Messaging Bye-Laws shall be applicable within the
jurisdiction of the Bengaluru Mahanagara Palike as notified by the Government under chapter 2
of the Karnataka Municipal Corporation Act, 1976
2.1.3. The BBMP Outdoor Signage & Public Messaging Bye-Laws shall come into effect from_______
2.2.Objectives and Scope
The objectives of the BBMP Outdoor Signage & Public Messaging Bye-Laws will be to:
2.2.1.Prohibit commercial advertisement displays in public Right -of-ways;
2.2.2.Promote traffic safety by minimising distractions due to signage;
2.2.3.Prohibit usage of materials for signage and advertisement display which are harmful to the
environment – in accordance to the direction vide notification issued by the
Government of Karnataka dated, 11th March, 2016;
2.2.4.Allow businesses with individual expression in graphics by encouraging flexibility in innovation
and design;
2.2.5.Regulate signage which is compatible with the surrounding neighbourhood;
3
2.2.6.Maintain legibility and uniformity in design of signage and advertisement displays through
regulation of size, colours and proportion;
2.2.7.Allowance of non-commercial signs and public messages to be displayed in all authorized signage
displays.
2.3.Definitions
2.3.1.“Advertisement” means and includes any display, device or representation by word, direction,
abbreviation, letter, logo, symbol, model, image, or a combination thereof sign by means of
posters, billboards, hoarding, banners, temporary arches, electronic display, name boards,
direction boards, pamphlets, flags, balloons or any other visible or audible media, displayed in or
in view of any public place, to promote a product or service in a commercial sense under
categories covered in these definitions. This does not include signage installed for the
identification and naming of places, buildings and tenant business names.
2.3.2.“Agency” means an applicant who may be an individual, registered charitable organization, firm,
partnership or a company incorporated under the Companies Act, 1956 enrolled with the B.B.M.P
as an Outdoor Advertising Agency.
2.3.3.“Authority” means the body authorised by the Corporation, to approve, enforce, and manage
all matters related to outdoor signage and public messaging, within the Corporation
jurisdiction.
2.3.4.“B.B.M.P” means the Bengaluru Mahanagara Palike (BBMP) and also referred to as
Bengaluru City Corporation
2.3.5. “Commissioner” means Commissioner of the Bruhat Bengaluru Mahanagara Palike
(BBMP)
2.3.6. “Legibility" is the ease with which a reader can recognize individual characters and distinguish
one letter from the other, especially for a motorist travelling at a certain speed.
2.3.7.“Negative space” means the space that surrounds the lettering or symbol in a signage. The
proportion of letter to negative space is a fixed ratio of 40/60.
2.3.8."Prescribed Application Form" means a format prescribed by the Commissioner on which an
application for permission to erect and display signage or renew the existing permission for any
signage is to be made to the B.B.M.P
2.3.9.“Public Park” means parks maintained by the State Government or Bodies under it,
B.B.M.P, Bangalore Development Authority etc, for public recreation
2.3.10."Review Application" means application in a prescribed form seeking review of an order passed
by the designated officer of the BBMP on any application regarding display and erection of any
signage, addressed to the Commissioner, seeking a review of the order passed.
2.3.11.“Review Committee” is a committee composed of BBMP officials, experts and local community
members, appointed to evaluate, review and approve variances, appeals, and any other special
considerations.
2.3.12.“Signage/ signboard” is any sign for the identification and naming of places, buildings and
tenant business names. Signboards will continue to be allowed on all buildings, subject to
compliance with specific requirements on unit of display, size, height and form.
2.3.13.“Unit of Display” refers to the basic unit for measuring advertising messages and may consist
of letters, digits, symbols, logos or abbreviations. Explanation: each property is provided a limit on
the quantity of content it may display, by issuing the number of units of display.
2.3.14.“Variance” means a change or relaxation in the ordinance which is not of material impact to the
plan and does not cause public inconvenience.
2.3.15.“Zone” means the boundary defined by the Corporation, so as to locate the properties from
centre to periphery, in three zones 1,2,3.
2.4.Types of Advertisements
2.4.1.“Awning Sign” means signage or lettering permitted on a sheet of canvas or other material
stretched on a frame and used to keep the sun or rain off a shop window or doorway.
2.4.2.“Banner Sign” means a piece of cloth or any other flexible material, which contains self-
advertisement or announcement or written matter for display in public place to attract public
attention.
2.4.3.“Back-Lit Sign” means a signage of printed flexible sheet mounted in front of electrical lamps in a
manner that the advertisement is illuminated from behind
2.4.4.“Building Wrap Sign” means an advertisement displayed on any building frontage using a flexible
printed material usually stretched across the building frontage or on the scaffolding of a building
under construction or repair or by sticking or fixing it to a glass frontage or window
2.4.5.“Bus Shelter advertisement” means an advertisement displayed on the structure of a bus shelter.
2.4.6.“Canopy Sign” means signage or lettering permitted on a roof-like projection with supports, on a
sheet of canvas or other material stretched on a frame, held over a building entrance
2.4.7.“Direction Boards” means Boards put up by private/commercial establishments to indicate
direction to their offices or commercial outlets, etc. for general public.
2.4.8."Dome Awnings" means signage or lettering permitted on a sheet of canvas or other material
stretched on a frame which is shaped like a dome and used to keep the sun or rain off a doorway.
4
2.4.9.“Electronic Display” means electronically operated advertisement display fixed on a structure.
The display is obtained by the operation of an electronic or electrical device such as neon lights,
LED or LCD Display, etc
2.4.10.“Foot-Over Bridge advertisement” means Advertisement displayed on the inside of pedestrian
foot-over bridges
2.4.11."Gantry Sign" means signage affixed on a gantry erected across a road and usually fabricated of
metal section pillars fixed on either side of a road with a beam shaped section connecting the top
of the pillars across the road with the advertisement on the face opposite to the direction of traffic.
2.4.12. “Illuminated Sign” means a signage with electrical lamps, which can be switched on at night to
enable it to be illuminated making it visible even after sunset
2.4.13."Kiosk Advertisement" means advertisement affixed on a public kiosk or booth.
2.4.14.“Marquee Sign” means signage or lettering permitted on a canopy projecting over the entrance of
a building, without any columns or supports.
2.4.15.“Mobile/Portable Advertisement Display” means a double or single sided panel mounted on or
behind a vehicle in a manner that it can be driven around or parked at strategic locations for a
better display of an advertisement, where the primary purpose is to advertise a product or service,
or to direct the public to a business or activity located on or off the premises.
2.4.16.“Monument sign” means a freestanding sign displayed on a decorative feature of brick, wood,
metal or other material, which is intended to serve as an entry feature or focal point
2.4.17.“Neon Display” means a signage with neon lamps/bulbs/lights which can be switched on at
night time only.
2.4.18.“Non-Illuminated Signage” means a signage which is not lit up through an external source of
light directed towards it
2.4.19."Outdoor Advertising" means advertisement displayed in the outdoor environment sometimes
referred to as Out of Home Advertisements.
2.4.20.“Pole display” means a freestanding street panel, either single or double sided, erected on a
single pole, that is permanently supported in a fixed location.
2.4.21.“Poster” Means sheet of paper or any other material used to advertise something for display in a
public place, usually by sticking the same on a flat surface such as a wall, compound, parapet,
or any other such surface.
2.4.22.“Projecting Sign” means any sign which is affixed to a main wall of a building which is used for
commercial, office, industrial or entertainment purposes
2.4.23. “Shop Front Sign” means a signage either illuminated or non-illuminated displayed in front
of any premises referring to any commercial or business activity carried on within the same
premises.
2.4.24.“Street Furniture Sponsorship Advertisement” means advertisement displayed on public
structures such as benches, dustbins, railings, and other such public property.
2.4.25.“Temporary Arch Advertisement” means advertisement on temporary structure erected across
the road on specific occasions like welcoming visiting dignitaries or for display of advertisement by
shops and establishments for sales promotion on or near their premises, the display not
exceeding three days.
2.4.26.“Temporary Pole Signage” means temporary structures for signage erected for an event such as
a political meeting, festival gathering, educational meet, sports meet or other public related non-
profit functions. These shall not be permitted to be erected in any manner that includes making of
holes on roads or foot paths
2.4.27."Traffic Signage" means advertisement displayed along with a “Traffic Signs” in the city either
below the traffic sign or behind but erected on the same signpost.
2.4.28. “Vehicle Sign” means any commercial advertisement stickered onto a public bus, auto rickshaw
or taxi. This does not include self-promotion.
2.4.29. “Wall Painting Signage” means an advertisement displayed by painting it directly on the wall or
structure of a building or any civil structure. This does not include BBMP approved artwork or
beautification undertaken on walls.
2.4.30.“Window Sign” is the permissible display area in a manner that make it visible from outside.
These may be illuminated and may be either static or moving mechanically. Window
advertisements shall be treated on par with commercial selfadvertisement, irrespective of type.
2.5.Units of Display
2.5.1. “Unit of Display” refers to the basic unit for measuring signage and public messages and may
consist of letters, digits, symbols, logos or abbreviations. Each property is allowed a maximum
unit content it may display.
2.5.2. Each property is allowed to display a maximum of ten “units” of information – in the ratio of
60:40 of Kannada language : secondary language. Any unused allowance in one language, may
not be transferred to the other.
2.5.3. Signage must display registered name, trademark, to be used only for communicating
on-premise use or activity, and may not promote commercial brands.
5
2.5.4. The building number, building name, and address is to be displayed on the façade facing the
main Right-of-way. The same may be repeated if the building has frontage facing additional
Right-of-way
2.5.5. For multiple enterprises located on one premise, permissible units for each individual enterprise
must be displayed on one composite signboard.
2.5.6. Signage permit approval barcode must be displayed prominently on the bottom right corner of
individual and composite signage displays. Approval barcode is not included in unit allowance.
2.5.7. The below table details out the unit allowance:
Total units
10 units
Building Number
0.5 unit
Symbol/ logo/
Trademark
0.5 unit
License number
0.5 unit
Acronym
0.5 unit
Registered name of
establishment in
primary
Each unit = 2 words (60% of remaining
units in
Kannada language)
Registered name
of establishment
in secondary
language
Name of establishment as in title in
secondary language (Font cannot
exceed 80 mm)
2.5.8.Illustrative example: a BBMP ward office will have a total of 5.5 units.
2.5.8.1.The main title is 2 units = Bruhat Bengaluru Mahanagara Palike (registered name)
2.5.8.2.Building number 502 = 0.5 units
2.5.8.3.BBMP logo (graphic) = 0.5 units
2.5.8.4.BBMP (acronym) = 0.5 units
2.5.8.5.Title secondary language = 2 units
3.Signage Permits
3.1.Sign Dimension
3.1.1.All signage dimensions, heights, areas are prescribed, bearing in mind, safe pedestrian and
motorist movement, non obstruction of public Right-of-way, visibility and legibility of signage, the
length of building structure facing the street, the road network and the dense nature of areas in
zone 1 as defined by the BBMP.
3.1.2.Sign area is measured as follows
3.1.2.1.For signs on a background or framed area, the entire area of the background or framed
are is calculated as sign area, including any material or colour forming the sign face and
the background used to differentiate the sign from the structure against which it is
mounted. Sign area does not include any supports or bracing.
3.1.2.2.The size of a free-standing sign is the total area of the street face of the display. For signs
consisting of freestanding letters or logos, the sign area is calculated as the total area of
each square, circle, rectangle, or triangle, or combination thereof, which encompasses each
individual letter or logo. Sign area does not include any supports or bracing.
3.1.2.3.Window signs printed on a transparent film and affixed to the interior or exterior of a
windowpane are calculated as individual letters or logos, provided that the portion of the
transparent film around the perimeter of the individual letters or logos maintains 100%
transparency of the window.
3.1.2.4.The sign area of a three-dimensional, free-form, or sculptural (non-planar) sign is
calculated as 50% of the sum of the area of the four vertical sides of the smallest cube that
will encompass the sign.
3.1.3.Sign Height
3.1.3.1.For freestanding signs, height is calculated as the vertical distance measured from grade
adjacent to where the sign is to be installed to the highest point of the sign.
3.2.Freestanding signs
3.2.1. Explanation: Free-standing signs are of two types: freestanding pole signs, and monument signs
3.2.2. Eligible land use includes commercial, industrial, mixed use, public and semi public. A property
may provide permissible documentation of use to be eligible to display signage.
3.2.3. Freestanding signs may be prohibited on streets if they are deemed to be detrimental to the
surrounding context, or safety of the street
3.2.4. Only one freestanding sign is permitted per street facing property
6
3.2.5. A property must have a minimum frontage of 15 meters to be able to install a freestanding sign
3.2.6.Parks, open spaces, and playgrounds may install free-standing signage at a maximum sign area
per sign of 5 square meters, and height of 2 meters
3.2.7.Commercial and mixed use in zone 1, are allowed 20 square meters, at a maximum height of 6
meters
3.2.8.Commercial areas in zone 2, zone 3, institutions, industries, and public utilities, are allowed
maximum sign area of 6 square meters, at a maximum height of 5 meters
3.2.9.No part of a freestanding sign may project into, over, or otherwise encroach on a public right-of-
way.
3.2.10.No temporary signs may be attached to the pole or base of a freestanding sign. The base or pole
shall not be wrapped in any decorative material that is not an integral part of the pole structure.
3.2.11.Freestanding signs may be internally or externally illuminated. If externally illuminated, all light
shall be directed onto the sign face.
3.2.12. A Freestanding signs that is 2 square meters or more in area, may not be closer than 30
meters to any other Freestanding signs which is 2 square meters or more in area.
3.2.13. Free standing signage with text must have a minimum ratio of 40:60 for text to negative space
for purposes of legibility
3.2.14. A shopping centre, mall, or multi use building may have a Freestanding signs at each entry and
exit to the property
3.2.15. A premise that displays a monument graphic as its only ground graphic may increase its size
by up to 20%
3.2.16. A shopping centre, mall, multi-use building may exceed the area limit for Freestanding signs to
1.5 times. However individual occupants within are not permitted to use Freestanding signs
3.2.17. Wall display and projecting display are permitted to individual occupants of shopping centres,
malls, and multi-use buildings, visible from the street but are not permitted against its frontage
3.3.Awnings, Canopies, Marquees
3.3.1.Awning signs shall maintain a minimum vertical clearance of 2.2 meters.
3.3.2.Non-residential uses are permitted awning and canopy signs. Marquees are permitted only in
non-residential use. In the Zone 1, Awnings, Canopies and Marquees are limited to a maximum
sign area of two square meters of sign area for every one meter of lineal building frontage.
3.3.3.Awning, Canopy, Marquee signs shall be made of a durable, weather-resistant material as
permissible in prevailing bye laws and fire safety norms.
3.3.4.Awnings, Canopies, and Marquees may encroach into the public right-of-way but shall be located
at least one meter from the curb line. In the Zone 1, they are permitted to be located at 0.5
meters from the curb line.
3.3.5.Marquees shall be erected over a building entrance and are limited to the width of the building
entrance. An additional 1.5 meters on each side of the entrance doors covered by the marquee is
permitted.
3.3.6.Marquees shall be supported solely by the building to which they are attached. No exterior
columns or posts are permitted as supports.
3.3.7.Awning and Canopy signs may be externally illuminated and shall be focused on the printed
area. Marquees may be internally illuminated.
3.3.8.Back-lit and waterfall awnings are prohibited. Dome awnings, are permitted only over building
entryways.
3.3.9.Printing on all three sign types is limited to 25% of the surface area.
3.3.10.Awning signs are permitted lettering attached to and located above the top of a solid awning to a
maximum height of 0.6 meters. Marquees are permitted lettering attached to and located above
the roof of a marquee to a maximum height of 1 meter.
3.3.11.Support posts for Canopy shall maintain a minimum separation of 1.5 meters between posts
and between the posts and any building wall.
3.3.12.Under-awning signs are permitted subject to the following: a. Under-awning signs shall be
attached to the underside of an awning. Under-awning signs shall not project beyond the awning.
Under-awning signs are also permitted to be mounted under galleries or arcades. b. Under-
awning signs shall maintain a minimum vertical clearance of 2.2 meters. c. A maximum of one
under-awning sign is permitted per business establishment with frontage on the street where the
awning is mounted.
d. Under-awning signs are limited to a maximum of two square meters. e. Underawning signs
shall be securely fixed to the awning with metal support f. Underawning signs shall be made of
material as permissible in prevailing bye laws and fire safety norms.
3.3.13.All marquees shall maintain a minimum vertical clearance of 2.5 meters and the roof of the
marquee structure shall be erected below the second floor window sill.
3.3.14.The roof of a marquee shall not be used for any purpose other than to form and constitute a roof
and shall be constructed of non-combustible material.
3.3.15.Water from the roofs of a marquee shall not drain, drip or flow onto the surface of a public right-
of-way. Sufficient downspouts, drains and gutters shall be installed as part of each marquee to
prevent water from the roof of the marquee from flowing onto the surface of a public right-of-way.
7
3.4.Projecting Signs
3.4.1.One projecting sign is permitted per each façade of an establishment. Projecting signs shall be
above or adjacent to the building entrance.
3.4.2.A signage projecting more than 30 cm from the wall is to be regulated as a projecting sign
3.4.3.Projecting signs to clear the footpath at a min height of 2.5 meters. No projecting sign affixed to a
building may project higher than the building height, including the sign support structure.
3.4.4.Signs may project out from the front of building on to the footpath against the building frontage,
to a maximum of 1.2 meters, at least 60 cm from the curb line.
3.4.5.Projection of sign should be at a 90 degree angle to the wall
3.4.6.Projecting signs must not obstruct view of adjacent property signage. Ideally they should be
located at the horizontal centre of the building.
3.4.7.No angles to projecting signs at building corner is permitted
3.4.8.No projecting sign may be secured or hung to any other sign.
3.4.9.Projecting signage must be attached 15 cm away from building structure
3.4.10.Projecting signs shall be constructed of materials as permissible in prevailing bye laws and fire
safety norms. Projecting signs shall be mounted so that they are held taut between support
posts.
3.4.11.Projecting signs must end before the window sill level of the second floor
3.4.12.Projecting signs may be internally or externally illuminated. If externally illuminated, all lighting
shall be directed onto the sign face from above
3.5.Window signs
3.5.1.Window signs are permitted for all non-residential uses.
3.5.2.All window signs, whether temporary or permanent, are limited to no more than 25% of the
surface of each window area. Window area is counted as a continuous surface until divided by an
architectural or structural element. Mullions are not considered an element that divides window
area.
3.5.3.Window signs that are internally or externally illuminated require a permit. Neon and LED
window signs are permitted only in the commercial land use, in zones 1,2,3.
3.6.Temporary Pole Signs
3.6.1.Temporary pole signs are permitted to for all non-residential uses, including sports stadiums and
grounds
3.6.2.All temporary pole signs shall be set back 3 meters from Right-of-way.
3.6.3.Only one temporary pole sign may be displayed on a lot at any one time.
3.6.4.Temporary pole signs are limited to a display period of 30 days and shall be removed within two
days after the event. Temporary pole signs may be erected on any property, no more than three
times in a year with a minimum of 30 days between events.
3.6.5.Temporary pole signs are limited to 2.5 square meters in area and 2 meters in height.
3.7.Electronic Message Signs
3.7.1.Only one electronic message sign per lot is permitted.
3.7.2.Each message or image displayed on an electronic message sign shall be static for a minimum of
eight seconds. Any scrolling, flashing, animation, or movement of the message is prohibited.
3.7.3.Electronic message signs are permitted for any educational facility, place of worship, and any
government
facility
including
public
safety
facilities,
public
works
facilities,
and
parks/playgrounds in any district. Electronic message signs are also permitted in the Central
Business District commercial enterprises
3.7.4.Electronic message signs are permitted as part of a freestanding sign, wall sign, or marquee and
are subject to the requirements for those sign types. Electronic message signs shall be integrated
into the larger sign structure. Electronic message
signs are limited to a maximum of 70% of the sign area of a freestanding or wall sign.
3.7.5.Electronic message signs cannot display any off-premises commercial advertising.
Electronic display screens are prohibited.
3.8.Wall signs
3.8.1.Wall signs are permitted for non-residential use zoned premises in Zones 1,2,3.
3.8.2.The maximum size of all wall signs for a building wall is established at 2 square meter per linear
meter of building wall where the wall signs will be mounted.
3.8.3.An additional wall sign to identify the building may be placed within the top 7 meters of the
structure. The sign may not cover any fenestration or architectural features. The maximum size
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is one square meter per one linear meter of building façade, measured at the roofline where the
wall sign will be mounted.
3.8.4.Old painted signs on buildings are considered wall signs and are exempt from these requirements
and deemed conforming as long as they are maintained and repainted but no new information or
images may be added to the existing sign.
3.8.5.If a wall graphic consists of a boxed display, the total area of the display including both copy and
background must be no greater than the maximum percentage of the signable area allowed. 2. If
a wall graphic consists of individual cutout letters, only the total area of the imaginary rectangles
contiguous to and surrounding each letter is assessed against the signable area. 3. No wall
graphic may violate the architecture of the building to which it is attached. For example, boxed
graphics should not cut across columns.
3.8.6.The base height of the wall graphic with a street frontage must be min. 2.2 meters from the
ground for ease of legibility for motorists
3.8.7.Wall signs shall be safely and securely attached to the building wall. Wall signs shall be affixed flat
against the wall and shall not project more than 40 cm from the
building wall. Wall signs shall not encroach into the public right-of-way for more than 40 cm.
3.8.8.Wall signs may be internally or externally illuminated. If externally illuminated, all light shall be
directed onto the sign face.
3.8.9.Wall signs shall be constructed of materials as permissible in prevailing bye laws and fire safety
norms.
3.8.10.No wall sign affixed to a building, including sign support structure, may project beyond the
ends or top of the wall or higher than the roofline of the structure to which it is attached.
3.8.11.Wall signs are permitted on architectural appurtenances, such as chimneys or penthouses,
which are part of the structure.
3.9.Roof - Wall Signs
3.9.1.Roof signs are permitted in non-residential land use in zones 1,2, and 3.
3.9.2.A maximum of one roof sign is permitted per building. Only buildings with flat roofs are
permitted a roof sign.
3.9.3.Roof signs are limited to a maximum sign area of 12 square meters
3.9.4.Roof signs must begin at less than 7 meters from the ground
3.9.5.Roof signs are limited to a maximum height of 4 meters, as measured from the roof of the
structure to the highest point of the sign, including sign structure.
3.9.6.A roof sign shall be set back at least three feet from the outermost walls of the roof.
3.9.7.Roof signs shall be safely and securely attached to the roof structure and shall not interfere with
any roof access points.
3.9.8.Roof signs may be internally or externally illuminated and include neon or LED components.
3.10.Vehicle signs.
3.10.1.Signs placed or painted on parked vehicles where the primary purpose is to advertise a product
or service, or to direct the public to a business or activity located on or off the premises, are
prohibited. Signs painted on vehicles, trucks, or buses, which are being operated and stored in
the normal course of business, such as signs located on delivery trucks, promotional vehicles,
moving vans, and rental trucks, are permitted, provided that the primary purpose of such
vehicles is not the display of signs, and that they are parked or stored in areas related to their
use as vehicles and all vehicles are in operable condition.
3.11.Sponsored advertisements
3.11.1.Explanation: Specific public infrastructure may be financed by private business, philanthropies,
or individuals. Sponsoring individual, institution, is permitted to display a memorial plaque
containing name, date, public message. Sponsorship may expressly be in return for sponsored
for advertisement rights for specific infrastructure. The following list of infrastructure is
permitted sponsored advertisements:
3.11.2.Bus Shelter
3.11.2.1.Commercial signage sponsorship is permitted for bus shelters, not more than one bus
shelter per 300 meters on the same side of Right-of-way. Permit validity is to be
calculated by the Authority, based on the cost of infrastructure3.11.2.2.Advertisement to be
not more than 2.5 meters height from ground up.
3.11.2.3.Not extending outside the roof of the bus stop.
3.11.2.4.Total surface coverage not more than seventy percent of the interior vertical surface of
the shelter.
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3.11.3.Pedestrian Bridges and Underpasses
Current contracts for advertisement rights are to be honoured. However, all future sponsored
advertisement on pedestrian bridges and underpasses are permitted as follows:
3.11.3.1.Visibility is restricted to pedestrians, but not be intended or viewed from public Right -
of-way
3.11.3.2.Max surface area of signage cover is 50 % of total wall/vertical area of structure
3.11.3.3.Distance between signage must be min of width of signage
3.11.3.4.Signage must be min 30 cm above ground level and min 30 cm from ceiling height
3.11.3.5.Signage may be back LED lit
3.11.4. E-toilets: Sponsored signage is permitted on e-toilets, with a max coverage of 25% of the
surface of the e-toilet
3.11.5. Public Parks, Recreation grounds signage, street furniture, Public art, stadiums and
sports arenas:Sponsorship plaque is permitted for each use, and may be individually reviewed
by the Review Committee and additional relevant Authorities to ensure design and message
enhances the environment
4.Design and construction standards
4.1
All signs shall be designed and constructed in accordance with building and fire codes.
4.2
All signs shall be fastened to masonry buildings so to be removable without leaving significant
damage to the building façade. Attachments should be made at mortar joints, not at the
surface of masonry units.
4.3
Glass forming any part of a sign shall be safety glass.
4.4
All signs attached to a building shall be installed and maintained so that wall penetrations are
watertight and the structure does not exceed allowable stresses of supporting materials.
4.5
Supports and braces shall be designed as an integral part of the overall sign design and hidden
from public view to the extent technically feasible.
4.6
Audio components are prohibited on any sign
4.7
All letters, figures, characters or representations in cut-out or irregular form, maintained in
conjunction with, attached to or superimposed upon any sign shall be safely and securely built
into or attached to the sign structure.
4.8
All electrical fixtures, devices, circuits, conduits, raceways or apparatus used to illuminate,
move or project any sign shall be installed and maintained in accordance with the building
code and the electrical code. Electrical permits are required for signs with an electrical
component.
4.9
Conduits and other components of a sign illumination system shall be designed as an integral
part of the overall sign structure and hidden from public view to the extent technically feasible.
4.10 Freestanding signs must provide landscaping in the ratio of 2.5 times the surface area of the
Freestanding signs. The planting must be perennial, must be maintained, and must
aesthetically frame / accentuate the Freestanding signs and frontage along it.
5.Legacy Display Considerations
5.1A nonconforming street self-advertisement or advertisement structure shall be brought into
conformity with this policy, if it is altered, reconstructed, replaced, expanded, or relocated. A
mere change in content is not an alteration or replacement for purposes of this subsection.
5.2If an existing self-advertisement is in excess of the requirements under this policy, of setback,
height, and size, of no more than 10%, it will be deemed as conforming. All spacing deviations
from neighbouring signage, text height, text type deviations of existing self advertisements may
be considered as conforming,
for the specified time period of amortisation. If a change to the signage structure, or graphic is
made, it shall be required to conform to all requirements under this policy.
5.3The municipality will provide a certificate of conformity, and it shall be included in the Outdoor
Signage Register of the municipality, bound to the protections and obligations under this
policy
5.4Advertisement rights on sponsored public infrastructure, paid for in good faith for, shall be
alternately applied so as to be in conformity, however, existing rights may continue to be
honoured for a period of up to five years, after which these rights will need to be reassigned in
conformity with the new Bye-Laws, or cease to exist.
6.Illumination and Dynamic Light Displays
6.1 Explanation
A light source can be internal, external or indirect. Internal illumination is a light source
concealed or contained within the graphic itself that makes the graphic visible at night by
projecting light through a translucent surface. External illumination is illumination from a
light source that is outside the graphic.
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6.2 Lighting Plan Requirements:
Lighting approvals for Outdoor Signage and public messaging are as follows:
6.2.1
A plan showing all light pole locations, building-mounted lights, bollard
lights, and all other lighting, with schematic wiring layout and power source
connection indicated.
6.2.2 Specifications for luminaires and lamp types, poles, wiring, conduit, and
appurtenant construction, including photographs or drawings of proposed
light fixtures.
6.2.3
Photometric plans that show the footcandle measurement at all property
lines.
6.2.4
Pole, luminaire, and foundation details including pole height, height of
building-mounted lights, mounting height, and height of the luminaire.
6.2.5 Other information and data reasonably necessary to evaluate the required
lighting plan.
6.2.6 Elevations of the site including all structures and luminaires sufficient to
determine the total cut off angle of all luminaires and their relationship to
abutting parcels.
6.3 Maximum lighting regulations
6.3.1 The maximum allowable light level at any property line is one footcandle.
6.3.2
No glare onto adjacent properties is permitted.
6.4 Luminaire standards
6.4.1 All luminaires shall be designed as cut off luminaires. Cut off luminaires
are those with a cut off angle of 75 degrees or less. Cut off luminaires are
subject to the following standards.
6.4.2
The maximum total height of a cut off luminaire, either freestanding or
attached to a structure, shall be 7.5 meters. Any luminaire greater than 7.5
meters in total height requires special use approval.
6.4.3 A cut off luminaire shall be designed to completely shield the light source
from an observer three and one-half feet above the ground at any point along
an abutting property line.
6.4.4 For electronic message signs, the maximum brightness is limited to 5,000
units during daylight hours, and 500 nits between dusk to dawn. The sign
shall have an automatic dimmer control that produces a distinct illumination
change from a higher allowed illumination level to a lower allowed level for the
time period between one-half hour before sunset and one-half hour after
sunrise.
6. 5illumination standards
6.5.1
The sign face of internally illuminated signs shall function as a filter to
diffuse illumination. The sign face shall cover all internal illumination
components so that no exposed bulbs or lighting components are visible.
6.5.2Any sign illumination, including gooseneck reflectors, external illumination,
and internal illumination, shall be designed, located, shielded, and directed to
prevent the casting of glare or direct light upon roadways and surrounding
properties, or the distraction of motor vehicle operators or pedestrians in the
public right-of-way.
6.5.3 All external illumination of a sign shall concentrate the illumination upon
the printed area of the sign face.
6.5.4
No sign illumination may be combined with reflective materials, such as
mirrors, polished metal, or highly-glazed tiles, which would increase glare.
6.5.5
The use of neon, LED lighting, or exposed bulbs that are designed as an
integral part of the sign are permitted as a sign material or sign accent only in
the non-residential land use. When lit, lighting shall be continuously
illuminated. Flashing neon, flashing LED lighting, or flashing exposed bulbs
are prohibited. Neon, LED lighting, or exposed bulbs to outline doors and
windows are prohibited.
6.5.6 In commercial land use, signs may be externally illuminated. Internally
illuminated signs are limited to the following types: 1. Reverse channel. A
method of illumination that casts a shadow of lettering or a logo on the face
to which it is mounted. 2. Stencil or channel-cut. A method of illumination
that lights lettering or a logo and does not light the remaining face of the
sign. 3. Halo. A method of illumination that produces a halo of light
surrounding lettering or a logo without illuminating the surface to which it is
mounted.
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6.6 Prohibited lighting
6.1.1.
Coloured lighting may be restricted in places of heritage character
6.1.2.
Strobe lights, moving or fixed spotlights, and floodlights are
prohibited.
6.1.3.
Flashing graphics using intermittent pulsing are prohibited.
7.Prohibited Signs
7.1.The following prohibitions apply, in permitting outdoor signage or public messaging:
7.1.1.
Signage on telecommunication towers
7.1.2.
All hoardings against the public Right of Way
7.1.3.
Wall signage on buildings on sloped terrain, with visibility beyond
the street with frontage
7.1.4.
Balloon and air-infused/air-inflated signs
7.1.5.
Abandoned signs and sign structures.
7.1.6.
Flashing or animated signs, except permitted electronic message
signs.
7.1.7.
Illegally-affixed signs and poster signs
7.1.8.
Moving signs, including signs intended or designed to be moved
by wind or other natural elements. Clocks are exempt from this provision –
however, they are not considered sponsored infrastructure.
7.1.9.
Signs attached to light poles or directional signage or traffic poles
7.1.10.
Off-premise signs, both permanent signs (also known as hoardings)
and temporary off-premise signs. This prohibition does not include signs placed
on public transit stations, bike-sharing stations, or carshare facilities when
such signs are placed by the sponsors of such facilities. This prohibition does
not include non-commercial message signs
7.1.11.
Portable signs. Portable signs include both signs mounted on a
wheeled structure and those mounted on a stationary structure that can be
moved and is not permanently installed on a site.
7.2.Any sign that constitutes a traffic hazard is prohibited
7.2.1.
Interfere with, obstruct the view of, or may be confused with any
authorized traffic sign, signal, or device because of its position, shape, or
colour, including signs illuminated in red, green, or amber colour to resemble a
traffic signal.
7.2.2.
Make use of the words STOP, LOOK, DETOUR, DANGER, CAUTION, WARNING,
or any other word, phrase, symbol, or character in a manner that misleads,
interferes with, or confuses traffic
7.3. Display Prohibitions
7.3.1.
No sign may be erected in a location that violates the building
code, fire code, or other applicable regulations.
7.3.2. Signs shall be installed as to avoid obstruction of or permanent
damage to significant architectural features.
7.3.3.
No sign may be erected on private property without prior consent
of the property owner.
7.3.4.
No sign, other than that placed by agencies of government or a
sign whose placement is authorized by this section or the Authority, may be
erected on public property.
7.3.5.
No sign may be erected in a manner that obstructs access to any
ingress or egress, fire escapes, or vertical pipes.
8. Enforcement
8.1. Any sign placed on public property or within a public right-of-way or public easement without
authorization or without a required sign permit may be removed without notice.
8.2. If a sign is constructed illegally, either without a required permit or in violation of this section
or previous sign regulations, the Authority may serve notice to the property owner that such
sign shall be removed or the violation corrected within 30 days of notice.
8.3. If the sign is not removed or the violation is not corrected within 30 days, the
City may remove the sign at the property owners expense.
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9.Exemptions from Permit Requirements
The following signs and activities do not require a permit, but shall still follow the applicable requirements
of this policy. No sign may be illuminated unless specifically allowed by this policy. No sign may encroach
into the public right-of-way without authorised permit.
9.1. Alteration and Maintenance Operations
9.1.1.
Changing the message of an existing changeable message sign or electronic
message sign
9.1.2. Changing the sign face within an existing legal sign structure, provided no
alterations are made to the sign structure and the sign area, sign height, or any
other dimension of the sign.
9.1.3.
Changes to type of illumination, for example, from fluorescent lighting to
LED lighting.
9.2. Construction Signs
9.2.1.
A maximum of one construction sign per street frontage for an on-
premises construction project is permitted
9.2.2. Construction signs may be erected only after approval of a building permit,
and shall be removed within 60 days of completion of construction
9.2.3. The construction signs are limited to 10 square meters in area and 2
meters in height if freestanding, with the exception of a construction sign in a
residential district, which is limited to 4 square meters in area. Freestanding
construction signs shall be set back 3 meters from any property line
9.2.4. advertisement on construction sites concealing facade cover is permitted
only for one single, in-premise advertisement such as developer name,
building name, primary commercial occupier, primary use identification
9.3. Directory Signs
9.3.1. A maximum of one building directory sign is permitted per public entrance
9.3.2. A building directory sign shall be wall-mounted and is limited to six square
feet in area
9.3.3.
A building directory sign may be externally illuminated
9.4. Government Signs
9.4.1.
Signs placed or authorized by a government agency, including, but not
limited to, traffic signs and signals, legal notices, railroad crossing signs, or
signs regulating the traffic of, or giving information to, motorists, transit riders,
cyclists, or pedestrians, are permitted in any number, configuration, or size in
any land use zone. Such signs may be illuminated as required by the agency
9.4.2. signage for public institutions such as schools and hospitals
9.5.Festival decorations
9.5.1. Temporary festival decorations are permitted in all zones. Temporary
festival decorations may be internally or externally illuminated but shall comply
with the lighting standards
9.6.Memorial Plaques
9.6.1. Memorial plaques commemorating a historical person, event, structure, or
site are permitted in any district.
9.6.2.
A memorial plaque may be freestanding or wall-mounted and is limited to 60
square cm in area. A freestanding memorial plaque is limited to 1.2 meters in
height.
9.6.3. External illumination of a memorial plaque is permitted.
9.7. Nameplates (residential buildings)
9.7.1. The nameplate shall be wall-mounted and no more than 20 square cm in
area
9.7.2.
A maximum of one nameplate indicating the name and address of a
building or occupant is permitted per dwelling for all residential uses
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9.8.Parking lot signs
9.8.1. Directional
9.8.1.1. A freestanding parking lot directional sign is limited to 1.2 meter
in height and shall be three feet from any property line
9.8.1.2. Parking lot directional signs are permitted for each entrance/exit,
driveway intersections, drive-through lanes, and similar circulation
points for any parking lot, whether a principal or ancillary use
9.8.1.3. Parking lot directional signs are limited to 40 square cm in area.
9.8.1.4.
Parking lot directional signs may be internally or externally
illuminated.
9.8.2. Informational
9.8.2.1.
Parking lot information signs providing information on the
operation of a parking lot, such as “No Parking” or
“Unauthorized Users Shall Be Towed,” are permitted as needed for
any parking lot, whether a principal or ancillary use.
9.8.2.2.
Freestanding signs are limited to two meters in height and shall
be one meter from any property line.
9.8.2.3. Parking lot information signs are limited to one square meter in area.
9.9. Property Identification Signs
9.9.1. A property identification sign shall be wall-mounted and is limited to two
square feet in area.
9.9.2. A maximum of one property identification sign identifying the property
management company is permitted per building in all land use.
9.10. Real estate Signs
9.10.1.Real estate signs may be wall-mounted or freestanding. If freestanding, real
estate signs are limited to two meters in height
9.10.2. A maximum of one real estate sign is permitted per street frontage in all
land uses
9.10.3. the area is limited to 2 sqm for residential land use, 4 sqm for commercial
land use, and 10 sqm for parks, industrial and public and semi public land use
9.10.4. all signs must be brought down within 15 days of transaction close
9.11. Scoreboards
9.11.1. Scoreboards, which record and display the score of a game, can be placed
in the interior of stadiums and sports areas and may include such information
as the name of the field or home team and advertising are permitted for all
recreational fields. The score-keeping portion of the scoreboard may utilize an
electronic message component.
10.Approval Process
10.1.Application
10.1.1. An applicant proposing to erect or display an outdoor self-
advertisement/public messaging, or signage shall;
10.1.2. Submit separate application for each signage or advertisement and public
messaging, addressing the concerned zonal territorial Approving Authority.
10.1.3.
Submit an application in prescribed form (Form No.I), disclosing the Name,
Address, Telephone number, E-mail address, PAN and GST details and the NOC
of the owner of the premises, and the details of power supply if any, and as to
where the street graphic is to be erected or displayed;
10.1.4. Submit the date on which signage/street graphic is to be erected or
displayed;
10.1.5. Submit regarding zoning land use and the area of special character, if any
in which the premises is located.
10.1.6. Submit the name, the address, the contact number, the E-mail address,
GST details of the printer/designer/manufacturer of signage/street graphic.
10.1.7. Submit that on the date of application, he holds a valid and legal trade
license to run a trade and that he is not in due of property tax of the building.
10.1.8. Any variance, from the policy, if approved, by the Approving
Authority/Review Committee, the details there of.
10.1.9. Submit as to whether applicant , had earlier submitted such application
under the present policy, for the street signage or advertisement, if so the
details.
10.1.10.An undertaking in the prescribed form that the applicant would abide by
the terms and conditions enshrined in the advertisement policy and byelaws,
and in the event of default during the continuation of exhibition, then, he
would be liable for prosecution and penalty.
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10.1.11.A drawing to scale which shows;
10.1.11.1. All existing street graphics displayed on the premise
10.1.11.2. The location, Height and the size of the proposed signage.
10.1.11.3. The items of information proposed to be displayed.
10.1.11.4. The percentage of signage area covered by the proposed street
graphics.
10.1.11.5. Specification for the construction or display, illumination,
mechanical movement, if any is to be provided.
10.1.12.An incomplete application or application without necessary enclosures, as
specified above, shall stand rejected and file be closed.
10.2.Approval or Denial
10.2.1.The Joint Commissioner/Additional Commissioner (Approving Authority) of
the concerned zone is empowered to grant permit for erection and display
of the street signage or advertisement if application were to comply with the
building byelaws and other legal requirements.
10.2.2. Approving Authority while permitting, to ensure that regulation for the
street signage and advertisement are in consonance with this policy and any
variance that has been granted, else to reject.
10.2.3. Approving Authority while permitting, to satisfy that the application could
be considered in view of any special regulations that have been adopted for
designated area of special consideration.
10.2.4.If the Approving Authority were not to approve a permit, he/she shall state
the reasons for denial in writing, in the notesheet and an appropriate
endorsement to be issued to the applicant to the address mentioned in the
application, disclosing the reasons for denial.
10.2.5. In case of rejection, the second and the subsequent applications for the
street signage or advertisement is not maintainable, if the application were to
disclose the same factual aspects earlier submitted.
10.2.6. Approving Authority shall not approve in giving permit for the street
signage or advertisement, if the name of the applicant appears in the black list
or the applicant were to be in due to BBMP or a habitual litigant or whose
litigation is pending in court, in respect of a similar issue.
10.2.7. Approving Authority shall not approve in giving permit for the street
signage or advertisement if, he has no territorial jurisdiction of a place where
such street signage or advertisement has been proposed to be displayed.
10.3.Appeal to a Reviewing Authority
10.3.1.
Any person considering himself aggrieved by an order of the Approving
Authority and who, from the discovery of new and important matter or evidence
which, after the exercise of due diligence, was not within his knowledge or could
not be produced by him at the time when the order of the Approving Authority
was passed or order made, or an account of some mistake or error apparent on
the face of the record, or for any other sufficient reason, desires to obtain a
review of the order passed or order made against him, may apply for a review of
the order, before Review
Committee, within 15 days from date of the order
10.3.2. The Review Committee after giving an opportunity of being heard to the
aggrieved , shall decide within 30 days, the correctness of the orders of the
Approving Authority, and to pass final and effective order.
10.3.3. Provided that the mere pendency of review petition shall not operate so as
to extend the time prescribed in the order for removal of the street signage or
advertisement to affect an action, the Commissioner or his delegated authority
may have taken or proposed to be taken in respect of non compliance with his
order.
10.3.4. Notwithstanding anything contained, in this policy, in so far as review
petition is concerned, it shall not affect or abridge or curtail or contradict the
powers vested in the concerned standing committee for appeals.
10.4.Fee prescription
10.4.1. The fee payable to obtain permit will be in accordance to the prevalent
Bye Laws
10.4.2. The fee prescribed will be limited to self-advertising fees for signage.
10.4.3. Signage like name plates, door numbers, are exempt from paying the fee
as long as it adheres to the maximum permissible sizes.
10.4.4. The prescribed fee shall vary for each zone.
10.5.Street Signage /Advertisement Review Committee
10.5.1. There shall be a street signage/advertisement Review Committee at the
highest level, in reviewing the orders passed by the Approving Authority. Review
Committee would act as first stage of appeal from an aggrieved, and also for
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removal of street signage/advertisement, namely for removal of devices which
endanger safety of the public.
10.5.2. Review Committee shall consist of;
10.5.2.1.Special Commissioner(Project): Chairman.
10.5.2.2.Joint Commissioner (Advertisement): Member/Secretary
10.5.2.3.
(Central Office)
10.5.2.4. Head of the Legal Cell: Member
10.5.2.5.Representative(either president or secretary): Member from a reputed
Registered Local Community
10.5.2.6. Institution, from the impact area.
10.5.2.7.Design Expert with relevant experience in the public realm: Member
10.5.2.8.
The names of non official members, shall be notified by the
Commissioner of BBMP, for a specific period of one year, or until
removal of such member, whichever is earlier.
10.5.2.9.Non official members shall have no sitting allowances.
10.5.2.10.The Review Committee shall meet atleast once in a month in monitoring,
advertisement related issues, including removal of unauthorized
advertisement devices, particularly those affecting the safety of the
public, apart from regular hearings.
10.5.2.11. Review Committee may call for the records of a proceeding, held before
Approving Authority, for the purpose of satisfying itself as to the
correctness, legality or propriety of any order or proceeding and may,
after giving a reasonable opportunity of being heard, pass such orders
with respect thereto as it thinks fit.
10.5.2.12.The quorum required in the meeting shall be atleast three members. The
opinion of the committee shall be by majority
10.5.2.13. Review Committee shall hear review petition filed against the order of
Approving Authority and to dispose the petition within a period of 30
days of its filing.
10.5.2.14.Review Committee is empowered to takeup contentious advertisement
issues, by exercising its suo moto powers, if there be any need.
10.5.2.15.Every decision of the Review Committee shall be subject to the final
orders to be passed by the Commissioner.
10.5.2.16.The deliberations of Review Committee, in each case, shall be reduced
into writing and it shall form part of the records.
10.6.Variances
The Authority may approve a Variance by designating an area for special review consideration
for its particular nature, uniqueness or value to the city or community. The Authority may
also consider and approve a Variance if there is an aesthetic contribution
due to the signage.
10.6.1. There shall be a Design Review Committee consisting of;
10.6.1.1. Special Commissioner(Project)
10.6.1.2. Joint Commissioner (Advertisement)
10.6.1.3. Chief Engineer (Project)
10.6.1.4.Design Expert with relevant experience in the public realm
10.6.1.5. Additional Director Town Planning (BBMP)
10.6.1.6.President or secretary of a registered local community that is within the
impact area
10.6.2.
The name of non official member, shall be notified by the Commissioner of
BBMP, for a specific period of one year, or until removal of such member,
whichever is earlier.
10.6.3. Non official member shall have no sitting allowances.
10.6.4. The Design Review Committee shall meet as and when Variance
applications are filed.
10.6.5.Every decision of the Design Review Committee shall be subject to the final
orders to be passed by the Commissioner.
10.6.6. The deliberations of Design Review Committee, in each case, shall be
reduced into writing and it shall form part of the records.
10.6.7. The inputs to Design Review Committee shall be from the community and
also from the applicant.
10.6.8. The Design Review Committee shall take into consideration special areas
consideration, special street displays, special signage review and other
criterias.
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RNI No. KARBIL/2001/47147
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RNI No. KARBIL/2001/47147
∞¬Òûª
¨sÁUÀ–IVA
Part–IVA
¨ÉAUÀ¼ÀÆgÀÄ, UÀÄgÀĪÁgÀ
Bengaluru, Thursday,
No. FD 53
In exercise of the powers confe
Services Tax Act, 2017 (Karnataka
following rules further to amend th
1. Title and commencemen
(Amendment) Rules, 2018.
(2) They shall be deemed to ha
2. Amendment of rule 34.-
sub-rule (3), after the second prov
“Provided further that the
2017 to 30th June, 2017 wher
rupees but less than one hun
jurisdictional Local SGST offic
Karnataka Goods and Servic
31st March, 2019.”
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gÀ, ¸É¥ÉÖA§gï 27, 2018 (D±ÀéAiÀÄÄd 5, ±ÀPÀ ªÀµÀð
September 27, 2018 (Ashwayuja 5, Shaka Varsh
FINANCE SECRETARIAT
NOTIFICATION
CSL 2018, Bengaluru, dated: 27/09/2018
erred by sub-section (2) of section 174 of the
a Act 27 of 2017), the Government of Karnat
he Karnataka Value Added Tax Rules, 2005,
RULES
nt.- (1) These rules may be called the Karna
ave come into force with effect from the 1st da
- In the Karnataka Value Added Tax Rules
viso, the following proviso shall be inserted, n
e audited statement of accounts for the per
e total turnover during the said period excee
ndred lakh rupees shall be submitted in FOR
cer or SGST sub-officer appointed under th
ces Tax Act, 2017 (Karnataka Act 27 of 2
By Order and in the name of the G
NETRAPRABHA M.DH
Under Secretary to Gove
Finance Department
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e Karnataka Goods and
taka hereby makes the
, namely:-
ataka Value Added Tax
ay of April, 2017.
s, 2005, in rule 34, in
namely:-
riod from 1st April,
eds twenty five lakh
RM VAT 240 to the
he provisions of the
2017) on or before
Governor of Karnataka,
HAYAPULE
ernment (I/c),
t [C.T.-1].
RNI No. KARBIL/2001/47147
∞¬Òûª
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Part–IVA
¨ÉAUÀ¼ÀÆgÀÄ, ±À¤ªÁgÀ,
Bengaluru, Saturday,
¸ÀASÉå: ¸ÀAªÀå±ÁE
The Karnataka Goods a
¸É¥ÉÖA§gï wAUÀ¼À 29£Éà ¢£ÁAPÀzÀAz
PÀ£ÁðlPÀ CzsÁåzÉñÀ ¸ÀASÉå: 01 JA§
KARN
THE KARNATA
(Promulgated by the Governor
First published in the Karnata
An Ordinance to amend t
Act 27 of 2017).
Whereas the Karnataka Le
of Karnataka is satisfied that th
immediate action to promulgate th
2017 (Karnataka Act 27 of 2017)
Now, therefore in exercis
Constitution of India, Hon'ble th
Ordinance, namely:-
1. Short title and comm
Goods and Services Tax (Amendm
(2) Save as otherwise pro
such date as the Government may
Provided that, different date
any reference in any such provisi
reference to the coming into force
2. Amendment of section
(hereinafter referred to as the prin
ª∞ «Ò∏Â
C¢üPÀÈvÀªÁV ¥ÀæPÀn¸À¯ÁzÀÄzÀÄ
«±ÉõÀ gÁdå ¥ÀwæPÉ
, ¸É¥ÉÖA§gï 29, 2018 (D±ÀéAiÀÄÄd 7, ±ÀPÀ ªÀµÀð
September 29, 2018 (Ashwayuja 7, Shaka Varsha
¸ÀA¸À¢ÃAiÀÄ ªÀåªÀºÁgÀUÀ¼À ¸ÀaªÁ®AiÀÄ
C¢ü¸ÀÆZÀ£É
E 22 ±Á¸À£À 2018, ¨ÉAUÀ¼ÀÆgÀÄ, ¢£ÁAPÀ: 29.09.2
and Services Tax (Amendment) Ordinan
zÀÄ gÁdå¥Á®gÀ M¦àUÉ zÉÆgÉwzÀÄÝ, ¸ÁªÀiÁ£Àå w¼ÀÄ
§ÄzÁV PÀ£ÁðlPÀ gÁdå ¥ÀvÀçzÀ°è ¥ÀçPÀn¸À¨ÉÃPÉAzÀÄ
NATAKA ORDINANCE NO. 01 OF 2018
AKA GOODS AND SERVICES TAX (AMENDM
ORDINANCE, 2018
of Karnataka in the Sixty Ninth year of the R
aka Gazette Extra-ordinary on the 29th day o
the Karnataka Goods and Services Tax
egislative Assembly is not in session and the
he circumstances exist which render it nec
he Ordinance to amend the Karnataka Good
for the purposes hereinafter appearing
se of the powers conferred by clause (1)
he Governor of Karnataka is pleased to pro
mencement.- (1) This Ordinance may be
ent) Ordinance, 2018.
ovided, the provisions of this Ordinance sh
y, by notification in the Official Gazette, appo
es may be appointed for different provisions
ion to the commencement of this Ordinance s
e of that provision.
n 2.- In section 2 of the Karnataka Goods and
cipal Act), ––
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DzÉò¸À¯ÁVzÉ.
MENT)
Republic of India and
of September, 2018)
Act, 2017 (Karnataka
e Honourable Governor
essary for him to take
ds and Services Tax Act,
of Article 213 of the
omulgate the following
called the Karnataka
all come into force on
oint:
s of this Ordinance and
shall be construed as a
d Services Tax Act, 2017
2
(1) in clause (4), for the words “the Appellate Authority and the Appellate Tribunal”, the
words, brackets and figures “the Appellate Authority, the Appellate Tribunal and the Authority
referred to in sub-section (2) of section 171” shall be substituted;
(2) in clause (16), for the words “Central Board of Excise and Customs”, the words “Central Board
of Indirect Taxes and Customs” shall be substituted;
(3) in clause (17), for sub-clause (h), the following sub-clause shall be substituted, namely:-
. “(h) activities of a race club including by way of totalisator or a license to book maker or
activities of a licensed book maker in such club; and”;
(4) clause (18) shall be omitted;
(5) in clause (35), for the word, brackets and letter “clause (c)”, the word, brackets and letter
“clause (b)” shall be substituted;
(6) in clause (69), in sub-clause (f), after the word and figures “article 371”, the words,
figures and letter “and article 371J” shall be inserted;
(7) in clause (102), the following Explanation shall be inserted, namely:-
"Explanation.- For the removal of doubts, it is hereby clarified that the expression
“services” includes facilitating or arranging transactions in securities;".
3. Amendment of section 7.- In section 7 of the principal Act, with effect from the 1st day of
July, 2017,-
(1) in sub-section (1),-
(a) in clause (b), after the words “or furtherance of business;”, the word “and”
shall be inserted and shall always be deemed to have been inserted;
(b) in clause (c), after the words “a consideration”, the word “and” shall be omitted
and shall always be deemed to have been omitted;
(c) clause (d) shall be omitted and shall always be deemed to have been omitted;
(2) after sub-section (1), the following shall be inserted and shall always be deemed to have
been inserted, namely:-
“(1A) where certain activities or transactions, constitute a supply in accordance with the
provisions of sub-section (1), they shall be treated either as supply of goods or supply of services as
referred to in Schedule II.”;
(3) in sub-section (3), for the words, brackets and figures “sub-sections (1) and (2)”, the words,
brackets, figures and letter “sub-sections (1), (1A) and (2)” shall be substituted.
4. Amendment of section 9.- In section 9 of the principal Act, for sub-section (4), the
following sub-section shall be substituted, namely:-
“(4) The Government may, on the recommendations of the Council, by notification, specify a class of
registered persons who shall, in respect of supply of specified categories of goods or services or both
received from an unregistered supplier, pay the tax on reverse charge basis as the recipient of such
supply of goods or services or both, and all the provisions of this Act shall apply to such recipient
as if he is the person liable for paying the tax in relation to such supply of goods or services or
both.”.
5. Amendment of section 10.- In section 10 of the principal Act,—
(1) in sub-section (1), —
(a) for the words “in lieu of the tax payable by him, an amount calculated at such
rate”, the words, brackets and figures “in lieu of the tax payable by him under sub-
section (1) of section 9, an amount of tax calculated at such rate” shall be substituted;
(b) in the proviso, for the words “one crore rupees,”, the words “one crore and fifty
lakh rupees” shall be substituted;
3
(c) after the proviso, the following proviso shall be inserted, namely:-
“Provided further that, a person who opts to pay tax under clause (a) or
clause (b) or clause (c) may supply services (other than those referred to in clause (b)
of paragraph 6 of Schedule II), of value not exceeding ten per cent. of turnover in
the State in the preceding financial year or five lakh rupees, whichever is higher.”;
(2) in sub-section (2), for clause (a), the following shall be substituted, namely:-
“(a) save as provided in sub-section (1), he is not engaged in the supply of services;”.
6. Amendment of section 12.- In section 12 of the principal Act, in sub-section (2), in
clause (a), the words, brackets and figure “sub-section (1) of” shall be omitted.
7. Amendment of section 13.- In section 13 of the principal Act, in sub-section (2), in clause
(a) and clause (b), the words, brackets and figure “sub-section (2) of” shall be omitted.
8. Amendment of section 16.- In section 16 of the principal Act, in sub-section (2),-
(1) in clause (b), for the Explanation, the following Explanation shall be substituted, namely:-
“Explanation.— For the purposes of this clause, it shall be deemed that the registered
person has received the goods or, as the case may be, services,-
(i)
where the goods are delivered by the supplier to a recipient or any other
person on the direction of such registered person, whether acting as an agent or
otherwise, before or during movement of goods, either by way of transfer of
documents of title to goods or otherwise;
(ii)
where the services are provided by the supplier to any person on the direction
of and on account of such registered person.”;
(2) in clause (c), for the word and figures “section 41”, the words, figures and letter “section
41 or section 43A” shall be substituted.
9. Amendment of section 17.- In section 17 of the principal Act,-
(1) in sub-section (3), the following Explanation shall be inserted, namely:-
“Explanation.- For the purposes of this sub-section, the expression ‘value of exempt supply’’
shall not include the value of activities or transactions specified in Schedule III, except those specified
in paragraph 5 of the said Schedule.”;
(2) in sub-section (5), for clauses (a) and (b), the following clauses shall be substituted,
namely:-
“(a) motor vehicles for transportation of persons having approved seating capacity of not more
than thirteen persons (including the driver), except when they are used for making the following
taxable supplies, namely:-
(A) further supply of such motor vehicles; or
(B) transportation of passengers; or
(C) imparting training on driving such motor vehicles;
(aa) vessels and aircraft except when they are used,-
(i) for making the following taxable supplies, namely:-
(A) further supply of such vessels or aircraft; or
(B) transportation of passengers; or
(C) imparting training on navigating such vessels; or
(D) imparting training on flying such aircraft;
(ii) for transportation of goods;
4
(ab) services of general insurance, servicing, repair and maintenance in
so far as they relate to motor vehicles, vessels or aircraft referred to in
clause (a) or clause (aa):
Provided that, the input tax credit in respect of such services shall be available,-
(i) where the motor vehicles, vessels or aircraft referred to in
clause (a) or clause (aa) are used for the purposes specified therein;
(ii) where received by a taxable person engaged,-
(I) in the manufacture of such motor vehicles, vessels or
aircraft; or
(II) in the supply of general insurance services in respect of
such motor vehicles, vessels or aircraft insured by him;
(b) the following supply of goods or services or both,-
(i)
food and beverages, outdoor catering, beauty treatment, health services,
cosmetic and plastic surgery, leasing, renting or hiring of motor vehicles, vessels or
aircraft referred to in clause (a) or clause (aa) except when used for the purposes
specified therein, life insurance and health insurance:
Provided that, the input tax credit in respect of such goods or services or
both shall be available where an inward supply of such goods or services or both
is used by a registered person for making an outward taxable supply of the same
category of goods or services or both or as an element of a taxable composite or
mixed supply;
(ii) membership of a club, health and fitness centre; and
(iii) travel benefits extended to employees on vacation such as leave or home travel
concession:
Provided that, the input tax credit in respect of such goods or services or
both shall be available, where it is obligatory for an employer to provide to its
employees under any law for the time being in force.”.
10. Amendment of section 20.- In section 20 of the principal Act in sub-section (2) in the
Explanation, in clause (c), for the words and figures “under entry 84,”, the words, figures and letter
“under entries 84 and 92A” shall be substituted.
11. Amendment of section 22.- In section 22 of the Principal Act,-
(1) in sub-section (1), after the proviso, the following proviso shall be inserted, namely:-
“Provided further that, where such person makes taxable supplies of goods or services or
both from a special category State in respect of which the Central Government has enhanced the
aggregate turnover referred to in the first proviso, he shall be liable to be registered if his aggregate
turnover in a financial year exceeds the amount equivalent to such enhanced turnover.";
(2) in the Explanation, in clause (iii), after the word “Constitution”, the words “except the State
of Jammu and Kashmir and States of Arunachal Pradesh, Assam, Himachal Pradesh, Meghalaya,
Sikkim and Uttarakhand” shall be inserted.
12. Amendment of section 24.- In section 24 of the Principal Act, in clause (x), after the words
“commerce operator”, the words and figures “who is required to collect tax at source under section
52” shall be inserted.
13. Amendment of section 25.- In section 25 of the Principal Act,-
(1) in sub-section (1), after the proviso and before the Explanation, the following proviso shall
be inserted, namely:-
5
“Provided further that, a person having a unit, as defined in the Special Economic Zones Act,
2005 (Central Act 28 of 2005), in a Special Economic Zone or being a Special Economic Zone
developer shall have to apply for a separate registration, as distinct from his place of business located
outside the Special Economic Zone in the State.";
(2) in sub-section (2), for the proviso, the following proviso shall be substituted, namely:-
"Provided that, a person having multiple places of business in the State may be granted a
separate registration for each such place of business, subject to such conditions as may be
prescribed.".
14. Amendment of section 29.- In section 29 of the Principal Act,-
(1) in the heading after the word “Cancellation”, the words “or suspension” shall be inserted;
(2) in sub-section (1), after clause (c), the following proviso shall be inserted, namely:-
“Provided that, during pendency of the proceedings relating to cancellation of registration filed
by the registered person, the registration may be suspended for such period and in such manner as
may be prescribed.”;
(3) in sub-section (2), after the proviso, the following proviso shall be inserted, namely:-
“Provided further that, during pendency of the proceedings relating to cancellation of
registration, the proper officer may suspend the registration for such period and in such manner as
may be prescribed.”.
15. Amendment of section 34.- In section 34 of the Principal Act,-
(1) in sub-section (1),-
(a) for the words “Where a tax invoice has”, the words “Where one or more tax invoices have”
shall be substituted;
(b) for the words “a credit note”, the words “one or more credit notes for supplies made in
a financial year” shall be substituted;
(2) in sub-section (3),-
(a) for the words “Where a tax invoice has”, the words “Where one or more tax invoices have”
shall be substituted;
(b) for the words “a debit note”, the words “one or more debit notes for supplies made in
a financial year” shall be substituted.
16. Amendment of section 35.- In section 35 of the Principal Act, in sub-section (5), the
following proviso shall be inserted, namely:-
“Provided that, nothing contained in this sub-section shall apply to any department of the
Central Government or a State Government or a local authority, whose books of account are subject
to audit by the Comptroller and Auditor-General of India or an auditor appointed for auditing the
accounts of local authorities under any law for the time being in force.”.
17. Amendment of section 39.- In section 39 of the Principal Act,-
(1) in sub-section (1),-
(a) for the words “in such form and manner as may be prescribed”, the words “in
such form, manner and within such time as may be prescribed” shall be substituted;
(b) the words “on or before the twentieth day of the month succeeding such calendar
month or part thereof.” shall be omitted;
(c) the following proviso shall be inserted, namely:-
“Provided that, the Government may, on the recommendations of the Council, notify
certain classes of registered persons who shall furnish return for every quarter or part
thereof, subject to such conditions and safeguards as may be specified therein.”;
6
(2) in sub-section (7), the following proviso shall be inserted, namely:-
“Provided that, the Government may, on the recommendations of the Council,
notify certain classes of registered persons who shall pay to the Government the tax
due or part thereof as per the return on or before the last date on which he is required to
furnish such return, subject to such conditions and safeguards as may be specified
therein.”;
(3) in sub-section (9),-
(a) for the words “in the return to be furnished for the month or quarter during
which such omission or incorrect particulars are noticed”, the words “in such form and
manner as may be prescribed” shall be substituted;
(b) in the proviso, for the words “the end of the financial year”, the words “the end of
the financial year to which such details pertain” shall be substituted.
18. Insertion of new section 43A.- After section 43 of the Principal Act, the following shall be
inserted, namely:-
“43A. Procedure for furnishing return and availing input tax credit. (1) Notwithstanding
anything contained in sub-section (2) of section 16, section 37 or section 38, every registered
person shall in the returns furnished under sub-section (1) of section 39 verify, validate, modify or
delete the details of supplies furnished by the suppliers.
(2) Notwithstanding anything contained in section 41, section 42 or section 43, the
procedure for availing of input tax credit by the recipient and verification thereof shall be such as
may be prescribed.
(3) The procedure for furnishing the details of outward supplies by the supplier on the
common portal, for the purposes of availing input tax credit by the recipient shall be such as may
be prescribed.
(4) The procedure for availing input tax credit in respect of outward supplies not furnished
under sub-section (3) shall be such as may be prescribed and such procedure may include the
maximum amount of the input tax credit which can be so availed, not exceeding twenty per cent. Of
the input tax credit available, on the basis of details furnished by the suppliers under the said
sub-section.
(5) The amount of tax specified in the outward supplies for which the details have been
furnished by the supplier under sub-section (3) shall be deemed to be the tax payable by him under
the provisions of the Act.
(6) The supplier and the recipient of a supply shall be jointly and severally liable to pay tax
or to pay the input tax credit availed, as the case may be, in relation to outward supplies for which
the details have been furnished under sub-section (3) or sub-section (4) but return thereof has not
been furnished.
(7) For the purposes of sub-section (6), the recovery shall be made in such manner as may be
prescribed and such procedure may provide for non-recovery of an amount of tax or input tax credit
wrongly availed not exceeding one thousand rupees.
(8) The procedure, safeguards and threshold of the tax amount in relation to outward supplies,
the details of which can be furnished under sub-section (3) by a registered person,-
(a) within six months of taking registration;
(b) who has defaulted in payment of tax and where such default has continued for more
than two months from the due date of payment of such defaulted amount,
- shall be such as may be prescribed.”
19. Amendment of section 48.- In section 48 of the Principal Act, in sub-section (2), after the
word and figures “section 45”, the words “and to perform such other functions” shall be inserted.
20. Amendment of section 49.- In section 49 of the principal Act,-
7
(1) in sub-section (2), for the word and figures “section 41”, the words, figures and letter
“section 41 or section 43A” shall be substituted;
(2) in sub-section (5),-
(a) in clause (c), the following proviso shall be inserted, namely:-
“Provided that, the input tax credit on account of State tax shall be utilised towards payment
of integrated tax only where the balance of the input tax credit on account of central tax is not
available for payment of integrated tax;”;
(b) in clause (d), the following proviso shall be inserted, namely:-
“Provided that, the input tax credit on account of Union territory tax shall be utilised towards
payment of integrated tax only where the balance of the input tax credit on account of central tax is not
available for payment of integrated tax;”
21. Insertion of new sections 49A and 49B.- After section 49 of the Principal Act, the
following shall be inserted, namely:-
“49A. Utilisation of input tax credit subject to certain conditions.- Notwithstanding anything
contained in section 49, the input tax credit on account of State tax shall be utilised towards payment
of integrated tax or State tax, as the case may be, only after the input tax credit available on account
of integrated tax has first been utilised fully towards such payment.
49B. Order of utilisation of the input tax credit.- Notwithstanding anything contained in this
Chapter and subject to the provisions of clause (e) and clause (f) of sub-section (5) of section 49,
the Government may, on the recommendations of the Council, prescribe the order and manner of
utilisation of the input tax credit on account of integrated tax, central tax, State tax or Union territory
tax, as the case may be, towards payment of any such tax.”.
22. Amendment of section 52.- In section 52 of the Principal Act, in sub-section (9), for the
word and figures “section 37”, the words and figures “section 37 or section 39” shall be substituted.
23. Amendment of section 54.- In section 54 of the Principal Act,-
(1) in sub-section (8), in clause (a), for the words “zero-rated supplies” in two places where
they occur, the words "export" and "exports" shall respectively be substituted;
(2) in the Explanation below sub-section (14), in clause (2),-
(a) in sub-clause (c), in item (i), after the words “foreign exchange”, the words “or in
Indian rupees wherever permitted by the Reserve Bank of India” shall be inserted;
(b) for sub-clause (e), the following shall be substituted, namely:-
“(e) in the case of refund of unutilised input tax credit under clause (ii) of the
first proviso to sub-section (3), the due date for furnishing of return under section 39
for the period in which such claim for refund arises;”.
24. Amendment of section 79.- In section 79 of the Principal Act, after sub-section (4), the
following Explanation shall be inserted, namely:-
“Explanation.– For the purposes of this section, the word person shall include “distinct
persons” as referred to in sub-section (4) or, as the case may be, sub-section (5) of section 25.”
25. Amendment of section 107.- In section 107 of the Principal Act, in sub-section (6), in
clause (b), after the words “arising from the said order,”, the words “subject to a maximum of twenty-
five crore rupees,” shall be inserted.
26. Amendment of section 112.- In section 112 of the Principal Act, in sub-section (8), in
clause (b), after the words “arising from the said order,” the words “subject to a maximum of fifty crore
rupees,” shall be inserted.
27. Amendment of section 129.- In section 129 of the Principal Act, in sub-section (6) and
in proviso, for the words “seven days” occurring at both the places, the words “fourteen days” shall
be substituted.
8
28. Amendment of section 143.- In section 143 of the Principal Act, in sub-section (1) , in
clause (b), after the proviso, the following proviso shall be inserted, namely:-
“Provided further that, the period of one year and three years may, on sufficient cause being
shown, be extended by the Commissioner for a further period not exceeding one year and two years
respectively.”
29. Amendment of Schedule I.- In Schedule I to the Principal Act, in paragraph 4, for the
words “taxable person”, the word “person” shall be substituted.
30. Amendment of Schedule II.- In Schedule II to the Principal Act, in the heading, after the
word “ACTIVITIES”, the words “OR TRANSACTIONS” shall be and shall be deemed to have been
inserted with effect from the 1st day of July, 2017.
31. Amendment of Schedule III.- In Schedule III to the principal Act, —
(1) after paragraph 6, but before the explanation the following paragraphs shall be inserted,
namely:-
“7. Supply of goods from a place outside India to another place outside India without such
goods entering into India.
8. (a) Supply of warehoused goods to any person before clearance for home consumption;
(b) Supply of goods by the consignee to any other person, by endorsement of documents of title
to the goods, after the goods have been dispatched from the port of origin located outside India
but before clearance for home consumption.”
(2) The Explanation shall be numbered as Explanation 1 and after Explanation 1 as so
numbered, the following Explanation shall be inserted, namely:-
“Explanation 2.- For the purposes of paragraph 8, the expression “warehoused goods” shall
have the same meaning as assigned to it in the Customs Act, 1962 (Central Act 52 of 1962).”
VAJUBHAI VALA
GOVERNOR OF KARNATAKA
By order and in the name of the Governor of Karnataka,
K. DWARAKANATH BABU
Secretary to Government
Department of Parliamentary Affairs
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(J) RAqÀ (©)AiÀİè, “¥Àæw¥sÀ®PÁÌV ªÀiÁrzÀ ¸ÉêÉUÀ¼À DªÀÄzÀÄ;” JA§ ¥ÀzÀUÀ¼À vÀgÀĪÁAiÀÄ
“ªÀÄvÀÄÛ” JA§ ¥ÀzÀªÀ£ÀÄß ¸ÉÃj¸ÀvÀPÀÌzÀÄÝ ªÀÄvÀÄÛ AiÀiÁªÁUÀ®Æ ¸ÉÃj¸À¯ÁVzÉ JAzÀÄ
¨sÁ«¸ÀvÀPÀÌzÀÄÝ;
(©) RAqÀ (¹)AiÀİè, “¤¢üðµÀÖ¥Àr¹zÀ ZÀlĪÀnPÉUÀ¼ÀÄ;” JA§ ¥ÀzÀUÀ¼À £ÀAvÀgÀzÀ “ªÀÄvÀÄÛ” JA§
¥ÀzÀªÀ£ÀÄß ©lÄÖ©qÀvÀPÀÌzÀÄÝ ªÀÄvÀÄÛ AiÀiÁªÁUÀ®Æ ©lÄÖ©qÀ¯ÁVzÉ JAzÀÄ ¨sÁ«¸ÀvÀPÀÌzÀÄÝ;
(¹) RAqÀ (r)AiÀÄ£ÀÄß ©lÄÖ©qÀvÀPÀÌzÀÄÝ ªÀÄvÀÄÛ AiÀiÁªÁUÀ®Æ ©lÄÖ©qÀ¯ÁVzÉ JAzÀÄ
¨sÁ«¸ÀvÀPÀÌzÀÄÝ;
(2) G¥À ¥ÀæPÀgÀt (1)gÀ vÀgÀĪÁAiÀÄ, F ªÀÄÄA¢£ÀzÀ£ÀÄß ¸ÉÃj¸ÀvÀPÀÌzÀÄÝ, ªÀÄvÀÄÛ AiÀiÁªÁUÀ®Æ ¸ÉÃj¸À¯ÁVzÉ
JAzÀÄ ¨sÁ«¸ÀvÀPÀÌzÀÄÝ, JAzÀgÉ:-
“(1J) PÉ®ªÀÅ ZÀlĪÀnPÉUÀ¼ÀÄ CxÀªÁ ªÀåªÀºÁgÀUÀ¼ÀÄ G¥À¥ÀæPÀgÀt (1)gÀ G¥À§AzsÀUÀ½UÉ C£ÀĸÁgÀªÁV
MAzÀÄ ¥ÀÆgÉÊPÉ JAzÀÄ ¸ÁܦvÀªÁUÀĪÀAwzÀݰè, CªÀÅUÀ¼À£ÀÄß C£ÀĸÀÆa II gÀ°è G¯ÉèÃT¹zÀAvÉ ¸ÀgÀPÀÄUÀ¼À ¥ÀÆgÉÊPÉ
JAzÁUÀ° CxÀªÁ ¸ÉêÉUÀ¼À ¥ÀÆgÉÊPÉ JAzÁUÀ° ¥ÀjUÀt¸ÀvÀPÀÌzÀÄÝ.”;
3
(3) G¥À¥ÀæPÀgÀt (3)gÀ°è “G¥À¥ÀæPÀgÀt (1) ªÀÄvÀÄÛ (2)” JA§ ¥ÀzÀUÀ¼ÀÄ, DªÀgÀt aºÉßUÀ¼ÀÄ, ªÀÄvÀÄÛ
¸ÀASÉåUÀ½UÉ, “G¥À¥ÀæPÀgÀt (1), (1J) ªÀÄvÀÄÛ (2)” JA§ ¥ÀzÀUÀ¼ÀÄ, DªÀgÀt aºÉßUÀ¼ÀÄ, CAQUÀ¼ÀÄ ªÀÄvÀÄÛ
CPÀëgÀUÀ¼À£ÀÄß ¥ÀæwAiÉÆÃf¸ÀvÀPÀÌzÀÄÝ.
4. 9£Éà ¥ÀæPÀgÀtzÀ wzÀÄÝ¥Àr.- ªÀÄÆ® C¢ü¤AiÀĪÀÄzÀ ¥ÀæPÀgÀt 9gÀ°è, G¥À¥ÀæPÀgÀt (4)PÉÌ, F ªÀÄÄA¢£À
G¥À¥ÀæPÀgÀtªÀ£ÀÄß ¥ÀæwAiÉÆÃf¸ÀvÀPÀÌzÀÄÝ, JAzÀgÉ:-
“(4) M§â £ÉÆÃAzÁ¬ÄvÀ£À®èzÀ ¥ÀÆgÉÊPÉzÁgÀ¤AzÀ, ¹éÃPÀj¹zÀ ¤¢ðµÀÖ¥Àr¹zÀ ªÀUÀðUÀ¼À ¸ÀgÀPÀÄ CxÀªÁ
¸ÉêÉUÀ¼ÀÄ CxÀªÁ CªÀÅUÀ¼ÉgÀqÀgÀ ¥ÀÆgÉÊPÉUÉ ¸ÀA§A¢ü¹zÀAvÉ, CAxÀ ¸ÀgÀPÀÄ CxÀªÁ ¸ÉêÉUÀ¼ÀÄ CxÀªÁ
CªÀÅUÀ¼ÉgÀqÀ£ÀÄß ¹éÃPÀj¸ÀĪÀªÀ£ÁV, CªÀÅUÀ¼À ªÉÄÃ¯É vÉjUÉAiÀÄ£ÀÄß »ªÀÄÄäR «¢ü¸ÀÄ«PÉ DzsÁgÀzÀ°è, ¸ÀAzÁAiÀÄ
ªÀiÁqÀĪÀAvÀºÀ £ÉÆÃAzÁ¬ÄvÀ ªÀåQÛUÀ¼À ªÀUÀðUÀ¼À£ÀÄß ¥ÀjµÀwÛ£À ²¥sÁgÀ¹ì£À ªÉÄïÉ, ¸ÀPÁðgÀªÀÅ C¢ü¸ÀÆZÀ£ÉAiÀÄ
ªÀÄÆ®PÀ ¤¢ðµÀÖ¥Àr¸À§ºÀÄzÀÄ ªÀÄvÀÄÛ D ¸ÀgÀPÀÄ CxÀªÁ ¸ÉêÉUÀ¼ÀÄ CxÀªÁ CªÀÅUÀ¼ÉgÀqÀgÀ CAxÀ ¥ÀÆgÉÊPÉUÉ
¸ÀA§A¢ü¹zÀAvÉ vÉjUÉAiÀÄ£ÀÄß ¥ÁªÀw¸À®Ä ¨ÁzsÀåvÉAiÀÄļÀî ªÀåQÛAiÀiÁVzÀÝgÉ ºÉÃUÉÆÃ ºÁUÉ F C¢ü¤AiÀĪÀÄzÀ J¯Áè
G¥À§AzsÀUÀ¼ÀÄ CAxÀ ¸ÀgÀPÀÄ CxÀªÁ ¸ÉêÉUÀ¼ÀÄ CxÀªÁ CªÀÅUÀ¼ÉgÀqÀ£ÀÄß ¹éÃPÀj¸ÀĪÀªÀ¤UÉ C£ÀéAiÀĪÁUÀvÀPÀÌzÀÄÝ.”
5. 10£Éà ¥ÀæPÀgÀtzÀ wzÀÄÝ¥Àr.- ªÀÄÆ® C¢ü¤AiÀĪÀÄzÀ ¥ÀæPÀgÀt 10gÀ°è,
(1) G¥À¥ÀæPÀgÀt (1)gÀ°è-
(J) “¸ÀAzÁAiÀÄ ªÀiÁqÀ¨ÉÃPÁzÀ vÉjUÉAiÀÄ §zÀ®Ä, ¤AiÀīĸÀ§ºÀÄzÁzÀ CAxÀ zÀgÀzÀ°è
¯ÉPÀ̺ÁPÀ¯ÁzÀ” JA§ ¥ÀzÀUÀ½UÉ “¥ÀæPÀgÀt 9gÀ G¥À¥ÀæPÀgÀt (1)gÀ CrAiÀÄ°è ¸ÀAzÁAiÀÄ
ªÀiÁqÀ¨ÉÃPÁzÀ vÉjUÉAiÀÄ §zÀ®Ä, ¤AiÀīĸÀ§ºÀÄzÁzÀ CAxÀ zÀgÀzÀ°è ¯ÉPÀ̺ÁPÀ¯ÁzÀ vÉjUÉAiÀÄ
ªÉÆvÀÛ” JA§ ¥ÀzÀUÀ¼ÀÄ, DªÀgÀt aºÉßUÀ¼ÀÄ, ªÀÄvÀÄÛ CAQUÀ¼À£ÀÄß ¥ÀæwAiÉÆÃf¸ÀvÀPÀÌzÀÄÝ;
(©) ¥ÀgÀAvÀÄPÀzÀ°è, “MAzÀÄ PÉÆÃn gÀÆ¥Á¬ÄUÀ¼À£ÀÄß” JA§ ¥ÀzÀUÀ½UÉ “MAzÀÄ PÉÆÃn LªÀvÀÄÛ
®PÀë gÀÆ¥Á¬ÄUÀ¼À£ÀÄß” JA§ ¥ÀzÀUÀ¼À£ÀÄß ¥ÀæwAiÉÆÃf¸ÀvÀPÀÌzÀÄÝ;
(¹) ¥ÀgÀAvÀÄPÀzÀ vÀgÀĪÁAiÀÄ, F ªÀÄÄA¢£À ¥ÀgÀAvÀÄPÀªÀ£ÀÄß ¸ÉÃj¸ÀvÀPÀÌzÀÄÝ, JAzÀgÉ:-
“ªÀÄvÀÄÛ ¥ÀgÀAvÀÄ, RAqÀ (J) CxÀªÁ RAqÀ (©) CxÀªÁ RAqÀ (¹)AiÀÄ CrAiÀİè vÉjUÉAiÀÄ£ÀÄß
¸ÀAzÁAiÀÄ ªÀiÁqÀ®Ä DAiÉÄÌ ªÀiÁrPÉÆ¼ÀÄîªÀ ªÀåQÛAiÀÄÄ, »A¢£À ºÀtPÁ¸ÀÄ ªÀµÀðzÀ°è gÁdåzÉÆ¼ÀV£À ªÀ»ªÁn£À
±ÉÃPÀqÀ ºÀvÀÄÛ CxÀªÁ LzÀÄ ®PÀë gÀÆ¥Á¬ÄUÀ¼ÀÄ, EªÀÅUÀ¼À°è AiÀiÁªÀÅzÀÄ ºÉZÉÆÑÃ, CzÀ£ÀÄß «ÄÃgÀzÀ ªÀiË®åzÀ
¸ÉêÉUÀ¼À£ÀÄß C£ÀĸÀÆa IIgÀ RArPÉ 6gÀ RAqÀ (©)AiÀİè G¯ÉèÃT¹gÀĪÀªÀ£ÀÄß ºÉÆgÀvÀÄ¥Àr¹zÀAvÉ ¥ÀÆgÉÊPÉ
ªÀiÁqÀ§ºÀÄzÀÄ.”;
(2) G¥À¥ÀæPÀgÀt (2)gÀ°è, RAqÀ (J)UÉ, F ªÀÄÄA¢£ÀzÀ£ÀÄß ¥ÀæwAiÉÆÃf¸ÀvÀPÀÌzÀÄÝ, JAzÀgÉ:-
“(J)
G¥À¥ÀæPÀgÀt
(1)gÀ°è
G¥À§A¢ü¹zÀÄzÀ£ÀÄß½zÀÄ,
CªÀ£ÀÄ
¸ÉêÉUÀ¼À
¥ÀÆgÉÊPÉAiÀİè
vÉÆqÀVgÀ¨ÁgÀzÀÄ;”.
6. 12£Éà ¥ÀæPÀgÀtzÀ wzÀÄÝ¥Àr.- ªÀÄÆ® C¢ü¤AiÀĪÀÄzÀ ¥ÀæPÀgÀt 12gÀ°è, G¥À¥ÀæPÀgÀt (2)gÀ°è, RAqÀ
(J)£À°è, “G¥À¥ÀæPÀgÀt (1)gÀ” JA§ ¥ÀzÀUÀ¼ÀÄ, DªÀgÀt aºÉßUÀ¼ÀÄ, ªÀÄvÀÄÛ CAQUÀ¼À£ÀÄß ©lÄÖ©qÀvÀPÀÌzÀÄÝ.
7. 13£Éà ¥ÀæPÀgÀtzÀ wzÀÄÝ¥Àr.- ªÀÄÆ® C¢ü¤AiÀĪÀÄzÀ ¥ÀæPÀgÀt 13gÀ, G¥À¥ÀæPÀgÀt (2)gÀ°è, RAqÀ(J)
ªÀÄvÀÄÛ RAqÀ (©)AiÀİè "G¥À¥ÀæPÀgÀt (2)gÀ" JA§ ¥ÀzÀUÀ¼ÀÄ, DªÀgÀt aºÉßUÀ¼ÀÄ, ªÀÄvÀÄÛ CAQAiÀÄ£ÀÄß
©lÄÖ©qÀvÀPÀÌzÀÄÝ.
8. 16£Éà ¥ÀæPÀgÀtzÀ wzÀÄÝ¥Àr.-ªÀÄÆ® C¢ü¤AiÀĪÀÄzÀ ¥ÀæPÀgÀt 16gÀ, G¥À¥ÀæPÀgÀt (2)gÀ°è,-
(1) RAqÀ(©)AiÀİè, «ªÀgÀuÉUÉ, F ªÀÄÄA¢£À «ªÀgÀuÉAiÀÄ£ÀÄß ¥ÀæwAiÉÆÃf¸ÀvÀPÀÌzÀÄÝ, JAzÀgÉ:-
“«ªÀgÀuÉ:- F RAqÀzÀ GzÉÝñÀUÀ½UÁV,-
(i) ¥ÀÆgÉÊPÉzÁgÀ¤AzÀ, ¹éÃPÀj¸ÀĪÀªÀ¤UÉ CxÀªÁ CAvÀºÀ £ÉÆÃAzÁ¬ÄvÀ ªÀåQÛAiÀÄ ¤zÉÃð±À£ÀzÀ ªÉÄïÉ
KeÉAmï DVAiÀiÁzÀgÀÆ CxÀªÁ C£ÀåxÁ DVAiÀiÁzÀgÀÆ PÁAiÀÄð¤ªÀð»¸ÀĪÀ AiÀiÁªÀÅzÉà ªÀåQÛUÉ,
4
¸ÀgÀPÀÄUÀ¼À ¸ÁUÁtÂPÉAiÀÄ ªÀÄÄ£Àß CxÀªÁ ¸ÀªÀÄAiÀÄzÀ°è, s¸ÀgÀPÀÄUÀ¼À ¸ÁéªÀÄåzÀ zÀ¸ÁÛªÉÃdÄUÀ¼À
ªÀUÁðªÀuÉAiÀÄ ªÀÄÆ®PÀªÁUÀ° CxÀªÁ C£ÀåxÁ DUÀ°, ¸ÀgÀPÀÄUÀ¼À£ÀÄß §lªÁqÉ ªÀiÁrzÁÝUÀ;
(ii) ¥ÀÆgÉÊPÉzÁgÀ£ÀÄ AiÀiÁªÀÅzÉà ªÀåQÛUÉ, CAxÀ £ÉÆÃAzÁ¬ÄvÀ ªÀåQÛAiÀÄ ¸ÀgÀPÀÄUÀ¼À£ÀÄß ¹éÃPÀj¹zÁÝ£ÉAzÀÄ
¤zÉÃð±À£ÀzÀ ªÉÄÃgÉUÉ DvÀ£À ¥ÀgÀªÁV ¸ÉêÉUÀ¼À£ÀÄß MzÀV¹zÁÝUÀ,
-£ÉÆÃAzÁ¬ÄvÀ
ªÀåQÛAiÀÄÄ
¸ÀgÀPÀÄUÀ¼À£ÀÄß
CxÀªÁ
¸ÀAzÀ¨sÁð£ÀĸÁgÀªÁV
¸ÉêÉUÀ¼À£ÀÄß
¹éÃPÀj¹zÁÝ£ÉAzÀÄ ¨sÁ«¸ÀvÀPÀÌzÀÄÝ;
(2) RAqÀ (¹)AiÀİè, “¥ÀæPÀgÀt 41gÀ” JA§ ¥ÀzÀ ªÀÄvÀÄÛ CAQUÀ½UÉ, “¥ÀæPÀgÀt 41gÀ CxÀªÁ
¥ÀæPÀgÀt 43J AiÀÄ” JA§ ¥ÀzÀUÀ¼ÀÄ, CAQUÀ¼ÀÄ ªÀÄvÀÄÛ CPÀëgÀªÀ£ÀÄß ¥ÀæwAiÉÆÃf¸ÀvÀPÀÌzÀÄÝ.
9. 17£Éà ¥ÀæPÀgÀtzÀ wzÀÄÝ¥Àr.- ªÀÄÆ® C¢ü¤AiÀĪÀÄzÀ ¥ÀæPÀgÀt 17gÀ°è,
(1) G¥À¥ÀæPÀgÀt (3)gÀ°è, F ªÀÄÄA¢£À «ªÀgÀuÉAiÀÄ£ÀÄß ¸ÉÃj¸ÀvÀPÀÌzÀÄÝ, JAzÀgÉ:-
“«ªÀgÀuÉ.- F G¥À¥ÀæPÀgÀtzÀ GzÉÝñÀUÀ½UÁV, “«£Á¬Äw ¥ÀÆgÉÊPÉAiÀÄ ªÀiË®åªÀÅ” JA§
¥ÀzÁªÀ½AiÀÄÄ C£ÀĸÀÆa IIIgÀ°è ¤¢ðµÀÖ¥Àr¹zÀ ZÀlĪÀnPÉUÀ¼À CxÀªÁ ªÀåªÀºÁgÀUÀ¼À ªÀiË®åªÀ£ÀÄß,
¸ÀzÀj C£ÀĸÀÆaAiÀÄ RArPÉ 5gÀ°è ¤¢ðµÀÖ¥Àr¹zÀªÀÅUÀ¼À£ÀÄß ºÉÆgÀvÀÄ¥Àr¹zÀAvÉ, M¼ÀUÉÆ¼ÀîvÀPÀÌzÀÝ®è.”;
(2) G¥À¥ÀæPÀgÀt (5)gÀ°è, RAqÀ (J) ªÀÄvÀÄÛ (©)UÀ½UÉ, F ªÀÄÄA¢£À RAqÀUÀ¼À£ÀÄß
¥ÀæwAiÉÆÃf¸ÀvÀPÀÌzÀÄÝ, JAzÀgÉ:-
“(J) ºÀ¢ªÀÄÆgÀÄ ªÀåQÛUÀ½VAvÀ (ZÁ®PÀ£À£ÀÄß M¼ÀUÉÆAqÀAvÉ) ºÉaÑ£ÀzÀ®èzÀ D¸À£ÀzÀ ¸ÁªÀÄxÀåðzÀ
C£ÀÄªÉÆÃzÀ£ÉAiÀÄ£ÀÄß ºÉÆA¢gÀĪÀ, ªÀåQÛUÀ¼À ¸ÁUÁtÂPÉAiÀÄ ªÉÆÃmÁgÀÄ ªÁºÀ£ÀUÀ¼ÀÄ, F PɼÀV£ÀªÀÅUÀ½UÁV
PɼÀPÀAqÀ vÉjUÉzÁAiÀÄPÀ ¥ÀÆgÉÊPÉUÀ¼À£ÀÄß ªÀiÁqÀ®Ä, §¼ÀPÉAiÀiÁzÁUÀ ºÉÆgÀvÀÄ¥Àr¹zÀAvÉ, JAzÀgÉ:-
(C) CAxÀ ªÉÆÃmÁgÀÄ ªÁºÀ£ÀUÀ¼À ªÀÄÄAzÀĪÀgÉzÀ ¥ÀÆgÉÊPÉ; CxÀªÁ
(D) ¥ÀæAiÀiÁtÂPÀgÀ ¸ÁUÁtÂPÉ; CxÀªÁ
(E) CAxÀ ªÉÆÃmÁgÀÄ ªÁºÀ£ÀUÀ¼À ZÁ®£Á vÀgÀ¨ÉÃwAiÀÄ£ÀÄß ¤ÃqÀĪÀÅzÀÄ;
(JJ) £ËPÉUÀ¼ÀÄ ªÀÄvÀÄÛ «ªÀiÁ£À F PɼÀV£ÀªÀÅUÀ½UÁV §¼ÀPÉAiÀiÁzÁUÀ ºÉÆgÀvÀÄ¥Àr¹zÀAvÉ:-
(i) PɼÀPÀAqÀ vÉjUÉzÁAiÀÄPÀ ¥ÀÆgÉÊPÉUÀ¼À£ÀÄß ªÀiÁqÀ®Ä, JAzÀgÉ:-
(J) CAxÀ £ËPÉUÀ¼ÀÄ ªÀÄvÀÄÛ «ªÀiÁ£ÀUÀ¼À ªÀÄÄAzÀĪÀgÉzÀ ¥ÀÆgÉÊPÉ; CxÀªÁ
(©) ¥ÀæAiÀiÁtÂPÀgÀ ¸ÁUÁtÂPÉ; CxÀªÁ
(¹) CAxÀ £ËPÉUÀ¼À AiÀiÁ£ÀzÀ P˱À®åUÀ¼À vÀgÀ¨ÉÃwAiÀÄ£ÀÄß ¤ÃqÀĪÀÅzÀÄ; CxÀªÁ
(r) CAxÀ «ªÀiÁ£ÀzÀ ºÁgÁl P˱À®åUÀ¼À vÀgÀ¨ÉÃwAiÀÄ£ÀÄß ¤ÃqÀĪÀÅzÀÄ.
(ii) ¸ÀgÀPÀÄ ¸ÁUÁtÂPÉUÁV;
(J©) RAqÀ (J) CxÀªÁ RAqÀ(JJ)£À°è G¯ÉèÃT¹gÀĪÀ ªÉÆÃmÁgÀÄ ªÁºÀ£ÀUÀ¼ÀÄ, £ËPÉUÀ¼ÀÄ
CxÀªÁ «ªÀiÁ£ÀUÀ½UÉ ¸ÀA§A¢ü¹zÀÄzÀgÀµÀÖgÀ ªÀÄnÖUÉ ¸ÁªÀiÁ£Àå «ªÉÄ, ¸ÉÃªÉ ¤ÃqÀÄ«PÉ, zÀÄgÀ¹Û PÁAiÀÄð
ªÀÄvÀÄÛ ¤ªÀðºÀuÁ ¸ÉêÉUÀ¼ÀÄ:
¥ÀgÀAvÀÄ, CAxÀ ¸ÉêÉUÀ½UÉ ¸ÀA§A¢ü¹zÀAvÉ ºÀÆqÀĪÀ½ vÉjUÉ dªÉÄAiÀÄÄ PɼÀPÀAqÀAwzÁÝUÀ
®¨sÀå«gÀvÀPÀÌzÀÄÝ,-
(i)
RAqÀ (J) CxÀªÁ RAqÀ(JJ)£À°è G¯ÉèÃT¹gÀĪÀ ªÉÆÃmÁgÀÄ ªÁºÀ£ÀUÀ¼ÀÄ,
£ËPÉUÀ¼ÀÄ CxÀªÁ «ªÀiÁ£ÀUÀ¼ÀÄ CzÀgÀ°è ¤¢ðµÀÖ¥Àr¹gÀĪÀ GzÉÝñÀUÀ½UÁV
§¼ÀPÉAiÀiÁVzÀݰè;
5
(ii)
PɼÀPÀAqÀªÀÅUÀ¼À°è vÉÆqÀVPÉÆArgÀĪÀ vÉjUÉzÁAiÀÄPÀ ªÀåQÛ¬ÄAzÀ ¹éÃPÀÈvÀªÁVzÀݰè,-
(I) CAxÀ ªÉÆÃmÁgÀÄ ªÁºÀ£ÀUÀ¼ÀÄ, £ËPÉUÀ¼ÀÄ CxÀªÁ «ªÀiÁ£ÀUÀ¼À vÀAiÀiÁjPÉAiÀİè;
CxÀªÁ
(II) DvÀ¤AzÀ «ªÉÄ ªÀiÁqÀ¯ÁzÀ CAxÀ ªÉÆÃmÁgÀÄ ªÁºÀ£ÀUÀ¼ÀÄ, £ËPÉUÀ¼ÀÄ CxÀªÁ
«ªÀiÁ£ÀUÀ½UÉ ¸ÀA§A¢ü¹zÀ ¸ÁªÀiÁ£Àå «ªÉÄAiÀÄ ¥ÀÆgÉÊPÉAiÀİè;
(©) F PɼÀPÀAqÀ ¸ÀgÀPÀÄ CxÀªÁ ¸ÉêÉUÀ¼ÀÄ CxÀªÁ CªÀÅUÀ¼ÉgÀqÀgÀ ¥ÀÆgÉÊPÉ:-
(i)
DºÁgÀ ªÀÄvÀÄÛ ¥Á¤ÃAiÀÄUÀ¼ÀÄ, ºÉÆgÁAUÀt DºÁgÀ ¸ÀgÀ§gÁdÄ, ¸ËAzÀAiÀÄðaQvÉì,
DgÉÆÃUÀå ¸ÉêÉUÀ¼ÀÄ, ¸ËAzÀAiÀÄðªÀzsÀðPÀ ªÀÄvÀÄÛ ¸ÀÄgÀƦPÁ ±À¸ÀÛçaQvÉì (plastic
surgery), RAqÀ (J) CxÀªÁ RAqÀ(JJ)£À°è G¯ÉèÃT¹gÀĪÀ ªÉÆÃmÁgÀÄ ªÁºÀ£ÀUÀ¼ÀÄ,
£ËPÉUÀ¼ÀÄ CxÀªÁ «ªÀiÁ£ÀUÀ¼À£ÀÄß ¨sÉÆÃUÀåPÉÌ, UÉÃtÂUÉ CxÀªÁ ¨ÁrUÉUÉ ¤ÃqÀĪÀÅzÀÄ, CzÀgÀ°è
¤¢ðµÀÖ¥Àr¹gÀĪÀ GzÉÝñÀUÀ½UÁV §¼ÀPÉAiÀiÁUÀĪÀÅzÀ£ÀÄß ºÉÆgÀvÀÄ¥Àr¹zÀAvÉ, fêÀ «ªÉÄ
ªÀÄvÀÄÛ DgÉÆÃUÀå «ªÉÄ:
¥ÀgÀAvÀÄ, M§â £ÉÆÃAzÁ¬ÄvÀ ªÀåQÛ¬ÄAzÀ CAxÀ ¸ÀgÀPÀÄ CxÀªÁ ¸ÉêÉUÀ¼ÀÄ CxÀªÁ
CªÀÅUÀ¼ÉgÀqÀgÀ MAzÀÄ M¼ÀªÀÄÄR ¥ÀÆgÉÊPÉAiÀÄ£ÀÄß, CAxÀ ¸ÀgÀPÀÄ CxÀªÁ ¸ÉêÉUÀ¼ÀÄ CxÀªÁ
CªÀÅUÀ¼ÉgÀqÀgÀ ºÉÆgÀªÀÄÄR vÉjUÉzÁAiÀÄPÀ ¥ÀÆgÉÊPÉAiÀÄ£ÀÄß ªÀiÁqÀ®Ä CxÀªÁ vÉjUÉzÁAiÀÄPÀ
¸ÀAAiÀÄÄPÀÛ CxÀªÁ «Ä±Àæ ¥ÀÆgÉÊPÉAiÀÄ ¨sÁUÀªÁV §¼À¹zÀ°è, CAxÀ ¸ÀgÀPÀÄ CxÀªÁ ¸ÉêÉUÀ¼ÀÄ
CxÀªÁ CªÀÅUÀ¼ÉgÀqÀPÉÌ ¸ÀA§A¢ü¹zÀAvÉ ºÀÆqÀĪÀ½ vÉjUÉ dªÉÄ ®¨sÀå«gÀvÀPÀÌzÀÄÝ;
(ii)
MAzÀÄ PÀè¨ï, DgÉÆÃUÀå ºÁUÀÆ ¦ümÉ߸ï PÉÃAzÀæzÀ ¸ÀzÀ¸ÀåvÀé;
(iii)
gÀeÉAiÀİègÀĪÀ GzÉÆåÃVUÀ½UÉ ¤ÃqÀ¯ÁzÀ gÀeÉ ¥ÀæAiÀiÁtzÀ jAiÀiÁ¬Äw CxÀªÁ ¸ÀéUÁæªÀÄ
¥ÀæAiÀiÁt jAiÀiÁ¬ÄwAiÀÄAvÀºÀ ¥ÀæAiÀiÁtzÀ C£ÀÄPÀÆ®vÉUÀ¼ÀÄ:
¥ÀgÀAvÀÄ, vÀvÁÌ®zÀ°è eÁjAiÀİègÀĪÀ AiÀiÁªÀÅzÉà PÁ£ÀƤ£À CrAiÀİè GzÉÆåÃUÀzÁvÀ£ÀÄ vÀ£Àß
GzÉÆåÃVUÀ½UÉ MzÀV¸À®Ä ¨ÁzsÀå«gÀĪÀAvÀºÀ, ¸ÀgÀPÀÄ CxÀªÁ ¸ÉêÉUÀ¼ÀÄ CxÀªÁ CªÀÅUÀ¼ÉgÀqÀPÉÌ
¸ÀA§A¢ü¹zÀAvÉ ºÀÆqÀĪÀ½ vÉjUÉ dªÉÄ ®¨sÀå«gÀvÀPÀÌzÀÄÝ."
10. 20£Éà ¥ÀæPÀgÀtzÀ wzÀÄÝ¥Àr.- ªÀÄÆ® C¢ü¤AiÀĪÀÄzÀ ¥ÀæPÀgÀt 20gÀ, (2)£Éà G¥À¥ÀæPÀgÀtzÀ
«ªÀgÀuÉAiÀİè£À, RAqÀ(¹)AiÀİè, “84£Éà £ÀªÀÄÆzÀÄ” JA§ ¥ÀzÀUÀ¼ÀÄ ªÀÄvÀÄÛ CAQUÀ½UÉ, “84£Éà ªÀÄvÀÄÛ 92J
£ÀªÀÄÆzÀÄ” JA§ ¥ÀzÀUÀ¼ÀÄ ªÀÄvÀÄÛ CAQUÀ¼À£ÀÄß ¥ÀæwAiÉÆÃf¸ÀvÀPÀÌzÀÄÝ.
11. 22£Éà ¥ÀæPÀgÀtzÀ wzÀÄÝ¥Àr.- ªÀÄÆ® C¢ü¤AiÀĪÀÄzÀ 22£Éà ¥ÀæPÀgÀtzÀ°è,-
(1) G¥À¥ÀæPÀgÀt (1)gÀ°è, ¥ÀgÀAvÀÄPÀzÀ vÀgÀĪÁAiÀÄ, F ªÀÄÄA¢£À ¥ÀgÀAvÀÄPÀªÀ£ÀÄß ¸ÉÃj¸ÀvÀPÀÌzÀÄÝ, JAzÀgÉ:-
"ªÀÄvÀÄÛ ¥ÀgÀAvÀÄ, CAxÀ ªÀåQÛAiÀÄÄ «±ÉõÀ ¥ÀæªÀUÀðzÀ gÁdåzÀ°è ¸ÀgÀPÀÄ CxÀªÁ ¸ÉêÉUÀ¼À CxÀªÁ
CªÀÅUÀ¼ÉgÀqÀgÀ vÉjUÉzÁAiÀÄPÀ ¥ÀÆgÉÊPÉ ªÀiÁrzÀ°è, ªÉÆzÀ®£Éà ¥ÀgÀAvÀÄPÀzÀ°è G¯ÉèÃT¹zÀ ¸ÀªÀÄUÀæ ªÀ»ªÁl£ÀÄß
PÉÃAzÀæ ¸ÀPÁðgÀªÀÅ ºÉaѹzÁUÀ DvÀ£À ¸ÀªÀÄUÀæ ªÀ»ªÁlÄ MAzÀÄ ºÀtPÁ¸ÀÄ ªÀµÀðzÀ°è CAxÀ ºÉaѹzÀ ªÀ»ªÁn£À
¸ÀªÀiÁ£À ªÉÆvÀÛªÀ£ÀÄß «ÄÃjzÀgÉ, DvÀ£ÀÄ £ÉÆÃAzÀtÂUÉ ¨ÁzsÀå£ÁUÀvÀPÀÌzÀÄÝ.";
(2) «ªÀgÀuÉAiÀİè£À, RAqÀ (iii) gÀ°è, “¥ÀzÁªÀ½AiÀÄÄ,” JA§ ¥ÀzÀzÀ vÀgÀĪÁAiÀÄ “dªÀÄÄä ªÀÄvÀÄÛ
PÁ²äÃgÀ gÁdå ºÁUÀÆ CgÀÄuÁZÀ® ¥ÀæzÉñÀ, C¸ÁìA, »ªÀiÁZÀ® ¥ÀæzÉñÀ, ªÉÄÃWÁ®AiÀÄ, ¹QÌA ªÀÄvÀÄÛ GvÀÛgÁRAqÀ
gÁdåUÀ¼À£ÀÄß ºÉÆgÀvÀÄ¥Àr¹zÀAvÉ,” JA§ ¥ÀzÀUÀ¼À£ÀÄß ¸ÉÃj¸ÀvÀPÀÌzÀÄÝ.
12. 24£Éà ¥ÀæPÀgÀtzÀ wzÀÄÝ¥Àr.- ªÀÄÆ® C¢ü¤AiÀĪÀÄzÀ ¥ÀæPÀgÀt 24gÀ°è, RAqÀ (x)gÀ°è, “¥ÀæwAiÉÆ§â
«zÀÄå£Áä£À ªÁtÂdå ¤ªÁðºÀPÀ” JA§ ¥ÀzÀUÀ½UÉ ªÉÆzÀ®Ä “¥ÀæPÀgÀt 52gÀ CrAiÀÄ°è ªÀÄÆ®zÀ°è vÉjUÉAiÀÄ£ÀÄß
¸ÀAUÀ滸ÀĪÀÅzÀÄ CUÀvÀå«gÀĪÀ” JA§ ¥ÀzÀUÀ¼ÀÄ ªÀÄvÀÄÛ CAQUÀ¼À£ÀÄß ¸ÉÃj¸ÀvÀPÀÌzÀÄÝ.
6
13. 25£Éà ¥ÀæPÀgÀtzÀ wzÀÄÝ¥Àr.- ªÀÄÆ® C¢ü¤AiÀĪÀÄzÀ ¥ÀæPÀgÀt 25gÀ°è,-
(1) G¥À¥ÀæPÀgÀt (1)gÀ°è, ¥ÀgÀAvÀÄPÀzÀ vÀgÀĪÁAiÀÄ ºÁUÀÆ «ªÀgÀuÉVAvÀ ªÉÆzÀ®Ä, F ªÀÄÄA¢£À
¥ÀgÀAvÀÄPÀªÀ£ÀÄß ¸ÉÃj¸ÀvÀPÀÌzÀÄÝ, JAzÀgÉ:-
“ªÀÄvÀÄÛ ¥ÀgÀAvÀÄ, «±ÉõÀ DyðPÀ ªÀ®AiÀÄUÀ¼À C¢ü¤AiÀĪÀÄ, 2005 (2005gÀ PÉÃAzÀæ C¢ü¤AiÀĪÀÄ 28)gÀ°è
¥Àj¨sÁ¶¹zÀAvÉ, «±ÉõÀ DyðPÀ ªÀ®AiÀÄzÀ°è MAzÀÄ WÀlPÀªÀ£ÀÄß ºÉÆA¢gÀĪÀ CxÀªÁ «±ÉõÀ DyðPÀ
ªÀ®AiÀÄzÀ C©üªÀÈ¢ÞzÁgÀ£ÁzÀ ªÀåQÛAiÀÄÄ gÁdåzÀ°ègÀĪÀ «±ÉõÀ DyðPÀ ªÀ®AiÀÄzÀ ºÉÆgÀUÉ EgÀĪÀ CªÀ£À
ªÀåªÀºÁgÀ ¸ÀܼÀQÌAvÀ ©ü£ÀߪÁV, MAzÀÄ ¥ÀævÉåÃPÀ £ÉÆÃAzÀtÂUÁV CfðAiÀÄ£ÀÄß ¸À°è¸ÀvÀPÀÌzÀÄÝ.";
(2) G¥À¥ÀæPÀgÀt (2)gÀ°è, ¥ÀgÀAvÀÄPÀPÉÌ, F ªÀÄÄA¢£À ¥ÀgÀAvÀÄPÀªÀ£ÀÄß ¥ÀæwAiÉÆÃf¸ÀvÀPÀÌzÀÄÝ, JAzÀgÉ:-
“¥ÀgÀAvÀÄ, gÁdåzÀ°è C£ÉÃPÀ ªÀåªÀºÁgÀ ¸ÀܼÀUÀ¼À£ÀÄß ºÉÆA¢gÀĪÀ M§â ªÀåQÛAiÀÄ, CAxÀ ¥ÀæwAiÉÆAzÀÄ
ªÀåªÀºÁgÀ ¸ÀܼÀPÉÌ, ¥ÀævÉåÃPÀªÁzÀ £ÉÆÃAzÀtÂAiÀÄ£ÀÄß, ¤AiÀīĸÀ§ºÀÄzÁzÀ CAxÀ µÀgÀvÀÄÛUÀ½UÉ M¼À¥ÀlÄÖ,
¤ÃqÀ§ºÀÄzÀÄ.”
14. 29£Éà ¥ÀæPÀgÀtzÀ wzÀÄÝ¥Àr.-ªÀÄÆ® C¢ü¤AiÀĪÀÄzÀ ¥ÀæPÀgÀt 29gÀ°è,-
(1) ²Ã¶ðPÉAiÀİè, “gÀzÀÄÝ¥Àr¸ÀÄ«PÉ” JA§ ¥ÀzÀzÀ vÀgÀĪÁAiÀÄ, “CxÀªÁ CªÀiÁ£ÀvÀÄÛ ¥Àr¸ÀÄ«PÉ” JA§
¥ÀzÀUÀ¼À£ÀÄß ¸ÉÃj¸ÀvÀPÀÌzÀÄÝ;
(2) G¥À¥ÀæPÀgÀt (1)gÀ°è, RAqÀ (¹)AiÀÄ vÀgÀĪÁAiÀÄ, F ªÀÄÄA¢£À ¥ÀgÀAvÀÄPÀªÀ£ÀÄß ¸ÉÃj¸ÀvÀPÀÌzÀÄÝ,
JAzÀgÉ:-
“¥ÀgÀAvÀÄ, £ÉÆÃAzÁ¬ÄvÀ ªÀåQÛ¬ÄAzÀ ¸À°èPÉAiÀiÁzÀ £ÉÆÃAzÀtÂAiÀÄ gÀzÀÄÝ¥Àr¸ÀÄ«PÉUÉ ¸ÀA§A¢ü¹zÀ
£ÀqÁªÀ½AiÀÄÄ EvÀåxÀðzÀ°ègÀĪÀ ¸ÀªÀÄAiÀÄzÀ°è, £ÉÆÃAzÀtÂAiÀÄ£ÀÄß ¤AiÀīĸÀ§ºÀÄzÁzÀ CAxÀ CªÀ¢üUÁV ªÀÄvÀÄÛ
CAxÀ «zsÁ£ÀzÀ°è CªÀiÁ£ÀwÛ£À°èqÀ§ºÀÄzÀÄ.”;
(3) G¥À¥ÀæPÀgÀt (2)gÀ°è, ¥ÀgÀAvÀÄPÀzÀ vÀgÀĪÁAiÀÄ, F ªÀÄÄA¢£À ¥ÀgÀAvÀÄPÀªÀ£ÀÄß ¸ÉÃj¸ÀvÀPÀÌzÀÄÝ JAzÀgÉ:-
“ªÀÄvÀÄÛ ¥ÀgÀAvÀÄ, £ÉÆÃAzÀtÂAiÀÄ gÀzÀÄÝ¥Àr¸ÀÄ«PÉUÉ ¸ÀA§A¢ü¹zÀ £ÀqÁªÀ½AiÀÄÄ EvÀåxÀðzÀ°ègÀĪÀ
¸ÀªÀÄAiÀÄzÀ°è, AiÀÄÄPÀÛ C¢üPÁjAiÀÄÄ, £ÉÆÃAzÀtÂAiÀÄ£ÀÄß ¤AiÀīĸÀ§ºÀÄzÁzÀ CAxÀ CªÀ¢üUÁV ªÀÄvÀÄÛ CAxÀ
«zsÁ£ÀzÀ°è CªÀiÁ£ÀwÛ£À°èqÀ§ºÀÄzÀÄ.”,
15. 34£Éà ¥ÀæPÀgÀtzÀ wzÀÄÝ¥Àr.-ªÀÄÆ® C¢ü¤AiÀĪÀÄzÀ ¥ÀæPÀgÀt 34gÀ°è,-
(1) G¥À¥ÀæPÀgÀt (1)gÀ°è,-
(J) “MAzÀÄ vÉjUÉ ¨É¯É¥ÀnÖAiÀÄ£ÀÄß” JA§ ¥ÀzÀUÀ½UÉ, “MAzÀÄ CxÀªÁ CzÀQÌAvÀ ºÉZÀÄÑ vÉjUÉ
¨É¯É¥ÀnÖUÀ¼À£ÀÄß” JA§ ¥ÀzÀUÀ¼À£ÀÄß ¥ÀæwAiÉÆÃf¸ÀvÀPÀÌzÀÄÝ;
(©) “MAzÀÄ dªÉÄ aÃnAiÀÄ£ÀÄß” JA§ ¥ÀzÀUÀ½UÉ, “MAzÀÄ ºÀtPÁ¸ÀÄ ªÀµÀðzÀ°è ªÀiÁrzÀ
¥ÀÆgÉÊPÉUÀ½UÁV MAzÀÄ CxÀªÁ CzÀQÌAvÀ ºÉZÀÄÑ dªÉÄ aÃnUÀ¼À£ÀÄß” JA§ ¥ÀzÀUÀ¼À£ÀÄß
¥ÀæwAiÉÆÃf¸ÀvÀPÀÌzÀÄÝ;
(2) G¥À¥ÀæPÀgÀt (3)gÀ°è,-
(J) “MAzÀÄ vÉjUÉ ¨É¯É¥ÀnÖAiÀÄ£ÀÄß” JA§ ¥ÀzÀUÀ½UÉ, “MAzÀÄ CxÀªÁ CzÀQÌAvÀ ºÉZÀÄÑ vÉjUÉ
¨É¯É¥ÀnÖUÀ¼À£ÀÄß” JA§ ¥ÀzÀUÀ¼À£ÀÄß ¥ÀæwAiÉÆÃf¸ÀvÀPÀÌzÀÄÝ;
(©) “MAzÀÄ RZÀÄð aÃnAiÀÄ£ÀÄß” JA§ ¥ÀzÀUÀ½UÉ, “MAzÀÄ ºÀtPÁ¸ÀÄ ªÀµÀðzÀ°è ªÀiÁrzÀ
¥ÀÆgÉÊPÉUÀ½UÁV MAzÀÄ CxÀªÁ CzÀQÌAvÀ ºÉZÀÄÑ RZÀÄð aÃnUÀ¼À£ÀÄß” JA§ ¥ÀzÀUÀ¼À£ÀÄß
¥ÀæwAiÉÆÃf¸ÀvÀPÀÌzÀÄÝ.
7
16. 35£Éà ¥ÀæPÀgÀtzÀ wzÀÄÝ¥Àr.- ªÀÄÆ® C¢ü¤AiÀĪÀÄzÀ ¥ÀæPÀgÀt 35gÀ, G¥À¥ÀæPÀgÀt (5)gÀ°è, F
ªÀÄÄA¢£À ¥ÀgÀAvÀÄPÀªÀ£ÀÄß ¸ÉÃj¸ÀvÀPÀÌzÀÄÝ, JAzÀgÉ:-
“¥ÀgÀAvÀÄ, F G¥À¥ÀæPÀgÀtzÀ°è M¼ÀUÉÆArgÀĪÀ AiÀiÁªÀÅzÀÆ, ¨sÁgÀvÀzÀ PÀA¥ÉÆÖçîgï ªÀÄvÀÄÛ Drlgï-
d£ÀgÀ¯ïgÀªÀjAzÀ CxÀªÁ vÀvÁÌ®zÀ°è eÁjAiÀİègÀĪÀ AiÀiÁªÀÅzÉà PÁ£ÀƤ£À CrAiÀÄ°è ¸ÀܽÃAiÀÄ ¥Áæ¢üPÁgÀzÀ
¯ÉPÀÌ¥ÀvÀæUÀ¼À ¯ÉPÀÌ¥Àj±ÉÆÃzsÀ£ÉUÁV £ÉêÀÄPÀªÁzÀ M§â ¯ÉPÀÌ¥Àj±ÉÆÃzsÀPÀ¤AzÀ, CªÀÅUÀ¼À ¯ÉPÀÌ¥ÀvÀæzÀ ¥ÀĸÀÛPUÀ¼À
¯ÉPÀÌ¥Àj±ÉÆÃzsÀ£ÉAiÀÄ ¤§AzsÀ£ÉUÉ M¼À¥ÀnÖgÀĪÀ, PÉÃAzÀæ ¸ÀPÁðgÀzÀ CxÀªÁ gÁdå ¸ÀPÁðgÀzÀ AiÀiÁªÀÅzÉà E¯ÁSÉ
CxÀªÁ ¸ÀܽÃAiÀÄ ¥Áæ¢üPÁgÀPÉÌ C£Àé¬Ä¸ÀvÀPÀÌzÀÝ®è.”.
17. 39£Éà ¥ÀæPÀgÀtzÀ wzÀÄÝ¥Àr.-ªÀÄÆ® C¢ü¤AiÀĪÀÄzÀ ¥ÀæPÀgÀt 39gÀ°è,-
(1) G¥À¥ÀæPÀgÀt (1)gÀ°è,-
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“¤AiÀīĸÀ§ºÀÄzÁzÀ
CAxÀ
£ÀªÀÄÆ£É
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JA§
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“¤AiÀīĸÀ§ºÀÄzÁzÀ CAxÀ £ÀªÀÄÆ£É, «zsÁ£À ªÀÄvÀÄÛ CAxÀ ¸ÀªÀÄAiÀÄzÉÆ¼ÀUÉ” JA§ ¥ÀzÀUÀ¼À£ÀÄß
¥ÀæwAiÉÆÃf¸ÀvÀPÀÌzÀÄÝ;
(©) “CAxÀ ¥ÀæwAiÉÆAzÀÄ PÁå¯ÉAqÀgï wAUÀ¼ÀÄ CxÀªÁ CzÀgÀ ¨sÁUÀzÀ vÀzÀ£ÀAvÀgÀ §gÀĪÀ wAUÀ½£À
E¥ÀàvÀÛ£Éà ¢£ÀzÀAzÀÄ CxÀªÁ CzÀQÌAvÀ ªÉÆzÀ®Ä” JA§ ¥ÀzÀUÀ¼À£ÀÄß ©lÄÖ©qÀvÀPÀÌzÀÄÝ;
(¹) F ªÀÄÄA¢£À ¥ÀgÀAvÀÄPÀªÀ£ÀÄß ¸ÉÃj¸ÀvÀPÀÌzÀÄÝ, JAzÀgÉ:-
“¥ÀgÀAvÀÄ, ¸ÀPÁðgÀªÀÅ ¥ÀjµÀwÛ£À ²¥sÁgÀ¸ÀÄìUÀ¼À ªÉÄïÉ, CzÀgÀ°è ¤¢ðµÀÖ¥Àr¸À§ºÀÄzÁzÀ CAxÀ
µÀgÀvÀÄÛUÀ¼ÀÄ ªÀÄvÀÄÛ gÀPÀëuÉÆÃ¥ÁAiÀÄUÀ½UÉ M¼À¥ÀlÄÖ, ¥ÀæwAiÉÆAzÀÄ vÉæöʪÀiÁ¹PÀ CxÀªÁ CzÀgÀ ¨sÁUÀPÉÌ
jl£ïð£ÀÄß MzÀV¸À¨ÉÃQgÀĪÀ £ÉÆÃAzÁ¬ÄvÀ ªÀåQÛUÀ¼À PÉ®ªÀÅ ªÀUÀðUÀ¼À£ÀÄß C¢ü¸ÀÆa¸À§ºÀÄzÀÄ.”;
(2) G¥À¥ÀæPÀgÀt (7)gÀ°è, F ªÀÄÄA¢£À ¥ÀgÀAvÀÄPÀªÀ£ÀÄß ¸ÉÃj¸ÀvÀPÀÌzÀÄÝ, JAzÀgÉ:-
“¥ÀgÀAvÀÄ, ¸ÀPÁðgÀªÀÅ ¥ÀjµÀwÛ£À ²¥sÁgÀ¸ÀÄìUÀ¼À ªÉÄïÉ, ¤¢ðµÀÖ¥Àr¸À§ºÀÄzÁzÀ CAxÀ
µÀgÀvÀÄÛUÀ¼ÀÄ ªÀÄvÀÄÛ gÀPÀëuÉÆÃ¥ÁAiÀÄUÀ½UÉ M¼À¥ÀlÄÖ,CAxÀ jl£ïð C£ÀÄß ¸À°è¸ÀĪÀÅzÀÄ CUÀvÀå«gÀĪÀ
¥ÀæwAiÉÆ§â £ÉÆÃAzÁ¬ÄvÀ ªÀåQÛAiÀÄÄ, CªÀ£ÀÄ CAvÀºÀ jl£ïð C£ÀÄß ¸À°è¸ÀĪÀÅzÀÄ CUÀvÀå«gÀĪÀ
PÉÆ£ÉAiÀÄ ¢£ÁAPÀzÀAzÀÄ CxÀªÁ CzÀQÌAvÀ ªÉÆzÀ®Ä, CAxÀ jl£ïð£À ¥ÀæPÁgÀ ¨ÁQ¬ÄgÀĪÀ vÉjUÉ
CxÀªÁ CzÀgÀ ¨sÁUÀªÀ£ÀÄß ¸ÀPÁðgÀPÉÌ ¸ÀAzÁAiÀÄ ªÀiÁqÀvÀPÀÌ £ÉÆÃAzÁ¬ÄvÀ ªÀåQÛUÀ¼À PÉ®ªÀÅ
ªÀUÀðUÀ¼À£ÀÄß C¢ü¸ÀÆa¸À§ºÀÄzÀÄ.”;
(3) G¥À¥ÀæPÀgÀt (9)gÀ°è,-
(J) “CAxÀ ¯ÉÆÃ¥À CxÀªÁ vÀ¥ÀÄà «ªÀgÀUÀ¼À£ÀÄß UÀªÀĤ¹zÀ CªÀ¢üAiÀİè£À wAUÀ½UÉ CxÀªÁ
vÉæöʪÀiÁ¹PÀPÉÌ MzÀV¸À¨ÉÃPÁVgÀĪÀ jl£ïð£À°è” JA§ ¥ÀzÀUÀ½UÉ, “¤AiÀīĸÀ§ºÀÄzÁzÀ CAxÀ
£ÀªÀÄÆ£É ªÀÄvÀÄÛ CAxÀ «zsÁ£ÀzÀ°è” JA§ ¥ÀzÀUÀ¼À£ÀÄß ¥ÀæwAiÉÆÃf¸ÀvÀPÀÌzÀÄÝ;
(©) ¥ÀgÀAvÀÄPÀzÀ°è “ºÀtPÁ¸ÀÄ ªÀµÀð PÉÆ£ÉUÉÆAqÀ” JA§ ¥ÀzÀUÀ½UÉ, “CAxÀ «ªÀgÀUÀ½UÉ
¸ÀA§AzsÀ¥ÀnÖgÀĪÀ ºÀtPÁ¸ÀÄ ªÀµÀð PÉÆ£ÉUÉÆAqÀ” JA§ ¥ÀzÀUÀ¼À£ÀÄß ¥ÀæwAiÉÆÃf¸ÀvÀPÀÌzÀÄÝ;
18. 43J ºÉƸÀ ¥ÀæPÀgÀtzÀ ¸ÉÃ¥ÀðqÉ.-ªÀÄÆ® C¢ü¤AiÀĪÀÄzÀ ¥ÀæPÀgÀt 43gÀ vÀgÀĪÁAiÀÄ, F
ªÀÄÄA¢£ÀzÀ£ÀÄß ¸ÉÃj¸ÀvÀPÀÌzÀÄÝ, JAzÀgÉ:-
“43J. jl£ïð£ÀÄß MzÀV¸ÀĪÀ ºÁUÀÆ ºÀÆqÀĪÀ½ vÉjUÉ dªÉÄAiÀÄ£ÀÄß vÉUÉzÀÄPÉÆ¼ÀÄîªÀ PÁAiÀÄð«zsÁ£À.- (1)
¥ÀæPÀgÀt 16gÀ G¥À¥ÀæPÀgÀt (2) CxÀªÁ ¥ÀæPÀgÀt 37 CxÀªÁ ¥ÀæPÀgÀt 38gÀ°è K£Éà M¼ÀUÉÆArzÀÝgÀÆ, ¥ÀæwAiÉÆ§â
£ÉÆÃAzÁ¬ÄvÀ
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¥ÀæPÀgÀt
39gÀ
G¥À¥ÀæPÀgÀt
(1)gÀ
CrAiÀİè
MzÀV¹zÀ
jl£ÀÄðUÀ¼À°è,
¥ÀÆgÉÊPÉzÁgÀgÀÄUÀ¼ÀÄ MzÀV¹zÀ ¥ÀÆgÉÊPÉUÀ¼À «ªÀgÀUÀ¼À£ÀÄß ¥Àj²Ã°¸ÀvÀPÀÌzÀÄÝ, ¹AzsÀÄUÉÆ½¸ÀvÀPÀÌzÀÄÝ, ªÀiÁ¥Àðr¸ÀvÀPÀÌzÀÄÝ
CxÀªÁ vÉUÉzÀĺÁPÀvÀPÀÌzÀÄÝ.
8
(2) ¥ÀæPÀgÀt 41 CxÀªÁ ¥ÀæPÀgÀt 42 CxÀªÁ ¥ÀæPÀgÀt 43gÀ°è K£Éà M¼ÀUÉÆArzÀÝgÀÆ, ¹éÃPÀj¸ÀĪÀªÀ¤AzÀ
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vÉjUÉ
dªÉÄAiÀÄ£ÀÄß
vÉUÉzÀÄPÉÆ¼ÀÄîªÀ
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CzÀgÀ
¥Àj²Ã®£ÉAiÀÄ
PÁAiÀÄð«zsÁ£ÀªÀÅ,
¤AiÀīĸÀ§ºÀÄzÁzÀAvÉ EgÀvÀPÀÌzÀÄÝ.
(3) ¹éÃPÀj¸ÀĪÀªÀ¤AzÀ ºÀÆqÀĪÀ½ vÉjUÉ dªÉÄAiÀÄ£ÀÄß vÉUÉzÀÄPÉÆ¼ÀÄîªÀ GzÉÝñÀUÀ½UÁV, ¥ÀÆgÉÊPÉzÁgÀ¤AzÀ
¸ÁªÀiÁ£Àå
¥ÉÆÃlð¯ï£À°è,
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MzÀV¸ÀĪÀ
PÁAiÀÄð«zsÁ£ÀªÀÅ,
¤AiÀīĸÀ§ºÀÄzÁzÀAvÉ EgÀvÀPÀÌzÀÄÝ.
(4) G¥À¥ÀæPÀgÀt (3)gÀ CrAiÀİè MzÀV¹®èzÀ ºÉÆgÀªÀÄÄR ¥ÀÆgÉÊPÉUÀ½UÉ ¸ÀA§A¢ü¹zÀAvÉ, ºÀÆqÀĪÀ½
vÉjUÉ dªÉÄAiÀÄ£ÀÄß vÉUÉzÀÄPÉÆ¼ÀÄîªÀ PÁAiÀÄð«zsÁ£ÀªÀÅ, ¤AiÀīĸÀ§ºÀÄzÁzÀAvÉ EgÀvÀPÀÌzÀÄÝ ªÀÄvÀÄÛ CAxÀ
PÁAiÀÄð«zsÁ£ÀªÀÅ ¸ÀzÀj G¥À¥ÀæPÀgÀtzÀ CrAiÀÄ°è ¥ÀÆgÉÊPÉzÁgÀgÀÄUÀ½AzÀ MzÀV¹zÀ «ªÀgÀUÀ¼À DzsÁgÀzÀ ªÉÄïÉ
®¨sÀå«gÀĪÀ ºÀÆqÀĪÀ½ vÉjUÉ dªÉÄAiÀÄ ±ÉÃPÀqÀ E¥ÀàvÀÛgÀµÀÖ£ÀÄß «ÄÃgÀzÀAvÉ ºÁUÉ vÉUÉzÀÄPÉÆ¼ÀÀÄzÁzÀ ºÀÆqÀĪÀ½
vÉjUÉ dªÉÄAiÀÄ UÀjµÀ× ªÉÆvÀÛªÀ£ÀÄß M¼ÀUÉÆ¼ÀÀÄzÀÄ.
(5) G¥À¥ÀæPÀgÀt (3)gÀ CrAiÀÄ°è ¥ÀÆgÉÊPÉzÁgÀ¤AzÀ MzÀV¸À¯ÁVgÀĪÀ ºÉÆgÀªÀÄÄR ¥ÀÆgÉÊPÉUÀ¼À°è
¤¢ðµÀÖ¥Àr¹gÀĪÀ vÉjUÉAiÀÄ ªÉÆvÀÛªÀÅ, DvÀ¤AzÀ F C¢ü¤AiÀĪÀÄzÀ G¥À§AzsÀUÀ¼À CrAiÀÄ°è ¸ÀAzÁAiÀÄ
ªÀiÁqÀ¨ÉÃPÁzÀ vÉjUÉ JAzÀÄ ¨sÁ«¸ÀvÀPÀÌzÀÄÝ.
(6) G¥À¥ÀæPÀgÀt (3) CxÀªÁ G¥À¥ÀæPÀgÀt (4)gÀ CrAiÀÄ°è «ªÀgÀUÀ¼À£ÀÄß MzÀV¸À¯ÁVgÀĪÀ DzÀgÉ
CªÀÅUÀ½UÁV jl£ïð£ÀÄß MzÀV¸À¯ÁV®è¢gÀĪÀ ºÉÆgÀªÀÄÄR ¥ÀÆgÉÊPÉUÀ½UÉ ¸ÀA§A¢ü¹zÀAvÉ, vÉjUÉAiÀÄ£ÀÄß ¸ÀAzÁAiÀÄ
ªÀiÁqÀĪÀÅzÀPÉÌ CxÀªÁ ¸ÀAzÀ¨sÁð£ÀĸÁgÀªÁV vÉUÉzÀÄPÉÆAqÀ ºÀÆqÀĪÀ½ vÉjUÉ dªÉÄAiÀÄ£ÀÄß ¸ÀAzÁAiÀÄ
ªÀiÁqÀĪÀÅzÀPÉÌ, ¥ÀÆgÉÊPÉzÁgÀ ªÀÄvÀÄÛ ¹éÃPÀj¸ÀĪÀªÀ£ÀÄ dAnAiÀiÁV ªÀÄvÀÄÛ ¨ÉÃgÉ ¨ÉÃgÉAiÀiÁV ¨ÁzsÀåjgÀvÀPÀÌzÀÄÝ.
(7) G¥À¥ÀæPÀgÀt (6)gÀ GzÉÝñÀUÀ½UÁV, ªÀ¸ÀƯÁwAiÀÄ£ÀÄß ¤AiÀīĸÀ§ºÀÄzÁzÀ CAxÀ «zsÁ£ÀzÀ°è
ªÀiÁqÀvÀPÀÌzÀÄÝ ªÀÄvÀÄÛ CAxÀ PÁAiÀÄð«zsÁ£ÀªÀÅ vÉjUÉAiÀÄ CxÀªÁ vÀ¥ÁàV vÉUÉzÀÄPÉÆAqÀ ºÀÆqÀĪÀ½ vÉjUÉ dªÉÄAiÀÄ,
MAzÀÄ ¸Á«gÀ gÀÆ¥Á¬ÄUÀ¼À£ÀÄß «ÄÃj®èzÀ ªÉÆvÀÛzÀ ªÀ¸ÀƯÁw ªÀiÁqÀ¢gÀÄ«PÉAiÀÄ£ÀÄß G¥À§A¢ü¸À§ºÀÄzÀÄ.
(8) £ÉÆÃAzÁ¬ÄvÀ ªÀåQÛ¬ÄAzÀ G¥À¥ÀæPÀgÀt (3)gÀ CrAiÀİè MzÀV¸ÀĪÀ «ªÀgÀUÀ¼À, ºÉÆgÀªÀÄÄR
¥ÀÆgÉÊPÉUÀ½UÉ ¸ÀA§A¢ü¹zÀ vÉjUÉAiÀÄ ªÉÆvÀÛzÀ PÁAiÀÄð«zsÁ£À, gÀPÀëuÉÆÃ¥ÁAiÀÄUÀ¼ÀÄ ªÀÄvÀÄÛ ªÀÄÆ®«ÄwAiÀÄÄ,-
(J) £ÉÆÃAzÀtÂAiÀÄ£ÀÄß vÉUÉzÀÄPÉÆAqÀ DgÀÄ wAUÀ¼À M¼ÀUÁV;
(©) vÉjUÉAiÀÄ£ÀÄß ¸ÀAzÁAiÀÄ ªÀiÁqÀ®Ä vÀ¦àgÀĪÀ°è ºÁUÀÄ CAxÀ vÀ¦à¹zÀ ªÉÆvÀÛªÀ£ÀÄß ¸ÀAzÁAiÀÄ
ªÀiÁqÀ¨ÉÃQgÀĪÀ UÀqÀĪÀÅ ¢£ÁAPÀ¢AzÀ JgÀqÀÄ wAUÀ¼ÀÄUÀ½VAvÀ ºÉZÁÑV, CAxÀ vÀ¦à¸ÀÄ«PÉAiÀÄÄ
ªÀÄÄAzÀĪÀgÉ¢zÁÝUÀ,
-¤AiÀīĸÀ§ºÀÄzÁzÀAvÉ EgÀvÀPÀÌzÀÄÝ”.
19. 48£Éà ¥ÀæPÀgÀtzÀ wzÀÄÝ¥Àr.- ªÀÄÆ® C¢ü¤AiÀĪÀÄzÀ ¥ÀæPÀgÀt 48gÀ, G¥À¥ÀæPÀgÀt (2)gÀ°è,
“jl£ïð£À£ÀÄß MzÀV¸ÀĪÀÅzÀPÁÌV”É JA§ ¥ÀzÀUÀ¼À vÀgÀĪÁAiÀÄ, “ªÀÄvÀÄÛ CAxÀ EvÀgÀ ¥ÀæPÁAiÀÄðUÀ¼À£ÀÄß
£ÉgÀªÉÃj¸ÀĪÀÅzÀPÁÌV”É JA§ ¥ÀzÀUÀ¼À£ÀÄß ¸ÉÃj¸ÀvÀPÀÌzÀÄÝ.
20. 49£Éà ¥ÀæPÀgÀtzÀ wzÀÄÝ¥Àr.-ªÀÄÆ® C¢ü¤AiÀĪÀÄzÀ ¥ÀæPÀgÀt 49gÀ°è,-
(1) G¥À¥ÀæPÀgÀt (2)gÀ°è, “¥ÀæPÀgÀt 41gÀ”, JA§ ¥ÀzÀ ªÀÄvÀÄÛ ¸ÀASÉåUÀ½UÉ, “¥ÀæPÀgÀt 41gÀ CxÀªÁ ¥ÀæPÀgÀt
43J UÉ” JA§ ¥ÀzÀUÀ¼ÀÄ, CAQUÀ¼ÀÄ ªÀÄvÀÄÛ CPÀëgÀªÀ£ÀÄß ¥ÀæwAiÉÆÃf¸ÀvÀPÀÌzÀÄÝ;
(2) G¥À¥ÀæPÀgÀt (5)gÀ°è,-
(J) RAqÀ (¹)AiÀİè, F ªÀÄÄA¢£À ¥ÀgÀAvÀÄPÀªÀ£ÀÄß ¸ÉÃj¸ÀvÀPÀÌzÀÄÝ, JAzÀgÉ:-
“¥ÀgÀAvÀÄ, KQÃPÀÈvÀ vÉjUÉAiÀÄ£ÀÄß ¸ÀAzÁAiÀÄ ªÀiÁqÀ®Ä PÉÃAzÀæ vÉjUÉAiÀÄ SÁvÉAiÀİè£À
ºÀÆqÀĪÀ½ vÉjUÉ dªÉÄAiÀÄ G½PÉAiÀÄÄ ®¨sÀå«®è¢zÀÝ°è ªÀiÁvÀæ gÁdå vÉjUÉAiÀÄ SÁvÉAiÀİè£À
ºÀÆqÀĪÀ½ vÉjUÉ dªÉÄAiÀÄ£ÀÄß KQÃPÀÈvÀ vÉjUÉAiÀÄ ¸ÀAzÁAiÀÄPÉÌ G¥ÀAiÉÆÃV¸ÀvÀPÀÌzÀÄÝ.”;
(©) RAqÀ (r)AiÀİè, F ªÀÄÄA¢£À ¥ÀgÀAvÀÄPÀªÀ£ÀÄß ¸ÉÃj¸ÀvÀPÀÌzÀÄÝ:-
9
“¥ÀgÀAvÀÄ, KQÃPÀÈvÀ vÉjUÉAiÀÄ£ÀÄß ¸ÀAzÁAiÀÄ ªÀiÁqÀ®Ä PÉÃAzÀæ vÉjUÉAiÀÄ SÁvÉAiÀİè£À
ºÀÆqÀĪÀ½ vÉjUÉ dªÉÄAiÀÄ G½PÉAiÀÄÄ ®¨sÀå«®è¢zÀÝ°è ªÀiÁvÀæ PÉÃAzÁæqÀ½vÀ ¥ÀæzÉñÀ vÉjUÉAiÀÄ
SÁvÉAiÀİè£À ºÀÆqÀĪÀ½ vÉjUÉ dªÉÄAiÀÄ£ÀÄß KQÃPÀÈvÀ vÉjUÉAiÀÄ ¸ÀAzÁAiÀÄPÉÌ G¥ÀAiÉÆÃV¸ÀvÀPÀÌzÀÄÝ.”
21. 49J ªÀÄvÀÄÛ 49© ºÉƸÀ ¥ÀæPÀgÀtUÀ¼À ¸ÉÃ¥ÀðqÉ.- ªÀÄÆ® C¢ü¤AiÀĪÀÄzÀ ¥ÀæPÀgÀt 49gÀ vÀgÀĪÁAiÀÄ,
F ªÀÄÄA¢£ÀzÀ£ÀÄß ¸ÉÃj¸ÀvÀPÀÌzÀÄÝ, JAzÀgÉ:-
“49J. PÉ®ªÉÇAzÀÄ µÀgÀvÀÄÛUÀ½UÉ M¼À¥ÀlÄÖ ºÀÆqÀĪÀ½ vÉjUÉ dªÉÄAiÀÄ §¼ÀPÉ.-¥ÀæPÀgÀt 49gÀ°è K£ÉÃ
M¼ÀUÉÆArzÀÝgÀÆ, KQÃPÀÈvÀ vÉjUÉAiÀÄ SÁvÉAiÀÄ°è ®¨sÀå«gÀĪÀ ºÀÆqÀĪÀ½ vÉjUÉ dªÉÄAiÀÄ£ÀÄß CAxÀ ¸ÀAzÁAiÀÄPÁÌV
ªÉÆzÀ®Ä ¥ÀÆtðªÁV G¥ÀAiÉÆÃV¹zÀ vÀgÀĪÁAiÀÄ ªÀiÁvÀæªÉà gÁdå vÉjUÉAiÀÄ SÁvÉAiÀİè£À ºÀÆqÀĪÀ½ vÉjUÉ
dªÉÄAiÀÄ£ÀÄß KQÃPÀÈvÀ vÉjUÉAiÀÄ£ÀÄß CxÀªÁ ¸ÀAzÀ¨sÁð£ÀĸÁgÀªÁV gÁdå vÉjUÉAiÀÄ£ÀÄß ¸ÀAzÁAiÀÄ ªÀiÁqÀ®Ä
§¼À¸ÀvÀPÀÌzÀÄÝ.
49©. ºÀÆqÀĪÀ½ vÉjUÉ dªÉÄAiÀÄ §¼ÀPÉAiÀÄ PÀæªÀÄ.- F CzsÁåAiÀÄzÀ°è K£Éà M¼ÀUÉÆArzÀÝgÀÆ ªÀÄvÀÄÛ
¥ÀæPÀgÀt 49gÀ G¥À¥ÀæPÀgÀt (5)gÀ RAqÀ (E) ªÀÄvÀÄÛ RAqÀ (J¥sï)UÀ¼À G¥À§AzsÀUÀ½UÉ M¼À¥ÀlÄÖ ¸ÀPÁðgÀªÀÅ,
¥ÀjµÀwÛ£À
²¥sÁgÀ¸ÀÄìUÀ¼À
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KQÃPÀÈvÀ
vÉjUÉAiÀÄ,
PÉÃAzÀæ
vÉjUÉAiÀÄ,
gÁdå
vÉjUÉAiÀÄ,
CxÀªÁ
¸ÀAzÀ¨sÁð£ÀĸÁgÀªÁV PÉÃAzÁæqÀ½vÀ ¥ÀæzÉñÀ vÉjUÉAiÀÄ SÁvÉAiÀİè£À ºÀÆqÀĪÀ½ vÉjUÉ dªÉÄAiÀÄ£ÀÄß, AiÀiÁªÀÅzÉÃ
CAxÀ vÉjUÉAiÀÄ£ÀÄß ¸ÀAzÁAiÀÄ ªÀiÁqÀĪÀÅzÀPÁÌV §¼À¹PÉÆ¼ÀÄîªÀ PÀæªÀÄ ªÀÄvÀÄÛ «zsÁ£ÀªÀ£ÀÄß ¤AiÀīĸÀ§ºÀÄzÀÄ.”.
22. 52£Éà ¥ÀæPÀgÀtzÀ wzÀÄÝ¥Àr.-ªÀÄÆ® C¢ü¤AiÀĪÀÄzÀ ¥ÀæPÀgÀt 52gÀ, G¥À¥ÀæPÀgÀt (9)gÀ°è, “¥ÀæPÀgÀt
37gÀ” JA§ ¥ÀzÀ ªÀÄvÀÄÛ CAQUÀ½UÉ, “¥ÀæPÀgÀt 37gÀ CxÀªÁ ¥ÀæPÀgÀt 39gÀ” JA§ ¥ÀzÀUÀ¼ÀÄ ªÀÄvÀÄÛ CAQUÀ¼À£ÀÄß
¥ÀæwAiÉÆÃf¸ÀvÀPÀÌzÀÄÝ;
23. 54£Éà ¥ÀæPÀgÀtzÀ wzÀÄÝ¥Àr.-ªÀÄÆ® C¢ü¤AiÀĪÀÄzÀ ¥ÀæPÀgÀt 54gÀ°è,-
(1) G¥À¥ÀæPÀgÀt (8)gÀ, RAqÀ (J)gÀ°è, “±ÀÆ£Àå-zÀgÀzÀ ¥ÀÆgÉÊPÉUÀ¼À” JA§ ¥ÀzÀUÀ½UÉ “gÀ¥sÀÄÛUÀ¼À” JA§
¥ÀzÀªÀ£ÀÄß ªÀÄvÀÄÛ “±ÀÆ£Àå-zÀgÀzÀ ¥ÀÆgÉÊPÉUÀ¼À£ÀÄß” JA§ ¥ÀzÀUÀ½UÉ “gÀ¥sÀÄÛUÀ¼À£ÀÄß” JA§ ¥ÀzÀªÀ£ÀÄß
¥ÀæwAiÉÆÃf¸ÀvÀPÀÌzÀÄÝ;
(2) G¥À¥ÀæPÀgÀt (14)gÀ PɼÀV£À «ªÀgÀuÉAiÀİègÀĪÀ RAqÀ(2)gÀ°è,-
(J) G¥ÀRAqÀ (¹)AiÀİè, ¨Á§Ä (i)gÀ°è, “«zÉò «¤ªÀÄAiÀÄzÀ°è” JA§ ¥ÀzÀUÀ¼À vÀgÀĪÁAiÀÄ,
“CxÀªÁ ¨sÁgÀwÃAiÀÄ j¸Àªïð ¨ÁåAQ¤AzÀ J¯Éè°è C£ÀĪÀÄw¸À¯ÁVgÀĪÀÅzÉÆÃ C¯Éè®è ¨sÁgÀwÃAiÀÄ
gÀÆ¥Á¬ÄUÀ¼À°è" JA§ ¥ÀzÀUÀ¼À£ÀÄß ¸ÉÃj¸ÀvÀPÀÌzÀÄÝ;
(©) G¥ÀRAqÀ (E)UÉ, F ªÀÄÄA¢£ÀzÀ£ÀÄß ¥ÀæwAiÉÆÃf¸ÀvÀPÀÌzÀÄÝ, JAzÀgÉ:-
“(E) G¥À¥ÀæPÀgÀt (3)gÀ ªÉÆzÀ®£Éà ¥ÀgÀAvÀÄPÀzÀ RAqÀ (ii)gÀ CrAiÀİè, §¼ÀPÉAiÀiÁUÀzÀ
ºÀÆqÀĪÀ½ vÉjUÉ dªÉÄAiÀÄ ªÀÄgÀÄ¥ÁªÀwAiÀÄ ¸ÀAzÀ¨sÀðzÀ°è, CAxÀ ªÀÄgÀÄ¥ÁªÀwUÁV PÉèêÀÄÄ
GzÀ㫸ÀĪÀ CªÀ¢üUÁV ¥ÀæPÀgÀt 39gÀ CrAiÀİè MzÀV¸À¨ÉÃPÁzÀ jl¤ð£À UÀqÀĪÀÅ ¢£ÁAPÀ;”.
24. 79£Éà ¥ÀæPÀgÀtzÀ wzÀÄÝ¥Àr.-ªÀÄÆ® C¢ü¤AiÀĪÀÄzÀ ¥ÀæPÀgÀt 79gÀ°è, G¥À¥ÀæPÀgÀt (4)gÀ vÀgÀĪÁAiÀÄ
F ªÀÄÄA¢£À «ªÀgÀuÉAiÀÄ£ÀÄß ¸ÉÃj¸ÀvÀPÀÌzÀÄÝ, JAzÀgÉ:-
"«ªÀgÀuÉ.- F ¥ÀæPÀgÀtzÀ GzÉÝñÀUÀ½UÁV, "ªÀåQÛ" J£ÀÄߪÀ ¥ÀzÀªÀÅ ¥ÀæPÀgÀt 25gÀ G¥À¥ÀæPÀgÀt (4) CxÀªÁ
¸ÀAzÀ¨sÁð£ÀĸÁgÀªÁV G¥À¥ÀæPÀgÀt (5)gÀ°è G¯ÉèÃT¸À¯ÁzÀ “«©ü£Àß ªÀåQÛUÀ¼ÀÄ” JA§ÄzÀ£ÀÄß M¼ÀUÉÆ¼ÀîvÀPÀÌzÀÄÝ."
25. 107£Éà ¥ÀæPÀgÀtzÀ wzÀÄÝ¥Àr.-ªÀÄÆ® C¢ü¤AiÀĪÀÄzÀ ¥ÀæPÀgÀt 107gÀ, G¥À¥ÀæPÀgÀt (6)gÀ, RAqÀ
(©)AiÀİè, “G½zÀ ªÉÆvÀÛzÀ ±ÉÃPÀqÁ ºÀvÀÛgÀµÀÖPÉÌ ¸ÀªÀÄ£ÁzÀ” JA§ ¥ÀzÀUÀ¼À vÀgÀĪÁAiÀÄ “, E¥ÀàvÉÛöÊzÀÄ PÉÆÃn
gÀÆ¥Á¬ÄUÀ¼À UÀjµÀ× «ÄwUÉ M¼À¥ÀlÖ,” JA§ C®à«gÁªÀÄ aºÉß ªÀÄvÀÄÛ ¥ÀzÀUÀ¼À£ÀÄß ¸ÉÃj¸ÀvÀPÀÌzÀÄÝ,
26. 112£Éà ¥ÀæPÀgÀtzÀ wzÀÄÝ¥Àr.-ªÀÄÆ® C¢ü¤AiÀĪÀÄzÀ ¥ÀæPÀgÀt 112gÀ, G¥À¥ÀæPÀgÀt (8)gÀ RAqÀ
(©)AiÀİè, “G½zÀ ªÉÆvÀÛzÀ ±ÉÃPÀqÁ E¥ÀàvÀÛgÀµÀÖPÉÌ ¸ÀªÀÄ£ÁzÀ” JA§ ¥ÀzÀUÀ¼À vÀgÀĪÁAiÀÄ “, LªÀvÀÄÛ PÉÆÃn
gÀÆ¥Á¬ÄUÀ¼À UÀjµÀ× «ÄwUÉ M¼À¥ÀlÖ” JA§ C®à«gÁªÀÄ aºÉß ªÀÄvÀÄÛ ¥ÀzÀUÀ¼À£ÀÄß ¸ÉÃj¸ÀvÀPÀÌzÀÄÝ.
10
27. 129£Éà ¥ÀæPÀgÀtzÀ wzÀÄÝ¥Àr.-ªÀÄÆ® C¢ü¤AiÀĪÀÄzÀ ¥ÀæPÀgÀt 129gÀ, G¥À¥ÀæPÀgÀt (6)gÀ°è, ºÁUÀÆ
¥ÀgÀAvÀPÀzÀ°è “K¼ÀÄ ¢£ÀUÀ¼À” JA§ ¥ÀzÀUÀ½UÀ½UÉ CªÀÅ EgÀĪÀ JgÀqÀÆ PÀqÉUÀ¼À°è “ºÀ¢£Á®ÄÌ ¢£ÀUÀ¼À” JA§
¥ÀzÀUÀ¼À£ÀÄß ¥ÀæwAiÉÆÃf¸ÀvÀPÀÌzÀÄÝ.
28. 143£Éà ¥ÀæPÀgÀtzÀ wzÀÄÝ¥Àr.-ªÀÄÆ® C¢ü¤AiÀĪÀÄzÀ ¥ÀæPÀgÀt 143gÀ, G¥À¥ÀæPÀgÀt (1)gÀ, RAqÀ (©)
AiÀİè, ¥ÀgÀAvÀÄPÀzÀ vÀgÀĪÁAiÀÄ F ªÀÄÄA¢£À ¥ÀgÀAvÀÄPÀªÀ£ÀÄß ¸ÉÃj¸ÀvÀPÀÌzÀÄÝ, JAzÀgÉ:-
“ªÀÄvÀÄÛ ¥ÀgÀAvÀÄ, MAzÀÄ ªÀµÀð ºÁUÀÆ ªÀÄÆgÀÄ ªÀµÀðUÀ¼À CªÀ¢üAiÀÄ£ÀÄß, vÉÆÃj¸À¯ÁzÀ ¸ÁPÀµÀÄÖ
PÁgÀtUÀ½UÁV, DAiÀÄÄPÀÛjAzÀ PÀæªÀĪÁV MAzÀÄ ªÀµÀð ºÁUÀÆ JgÀqÀÄ ªÀµÀðUÀ¼À£ÀÄß «ÄÃgÀzÀ ºÉaÑ£À CªÀ¢üUÁV
«¸ÀÛgÀuÉUÉÆ¼ÀÀÄzÀÄ.”.
29. C£ÀĸÀÆa-IgÀ wzÀÄÝ¥Àr.-ªÀÄÆ® C¢ü¤AiÀĪÀÄzÀ C£ÀĸÀÆa-IgÀ, PÀArPÉ 4gÀ°è, “vÉjUÉzÁAiÀÄPÀ
ªÀåQÛAiÀÄÄ” JA§ ¥ÀzÀUÀ½UÉ “ªÀåQÛAiÀÄÄ” JA§ ¥ÀzÀªÀ£ÀÄß ¥ÀæwAiÉÆÃf¸ÀvÀPÀÌzÀÄÝ.
30.
C£ÀĸÀÆa-IIgÀ
wzÀÄÝ¥Àr.-ªÀÄÆ®
C¢ü¤AiÀĪÀÄzÀ
C£ÀĸÀÆa-IIgÀ,
²Ã¶ðPÉAiÀİè,
“ZÀlĪÀnPÉUÀ¼ÀÄ” JA§ ¥ÀzÀzÀ vÀgÀĪÁAiÀÄ “CxÀªÁ ªÀåªÀºÁgÀUÀ¼ÀÄ” JA§ ¥ÀzÀUÀ¼À£ÀÄß ¸ÉÃj¸ÀvÀPÀÌzÀÄÝ ªÀÄvÀÄÛ
2017gÀ dįÉÊ 1£Éà ¢£À¢AzÀ eÁjUÉ §gÀĪÀAvÉ ¸ÉÃj¸À¯ÁVgÀĪÀÅzÉAzÀÄ ¨sÁ«¸ÀvÀPÀÌzÀÄÝ.
31. C£ÀĸÀÆa-IIIgÀ wzÀÄÝ¥Àr.-ªÀÄÆ® C¢ü¤AiÀĪÀÄzÀ C£ÀĸÀÆa-IIIgÀ°è,-
(1) RArPÉ 6gÀ vÀgÀĪÁAiÀÄ DzÀgÉ «ªÀgÀuÉVAvÀ ªÉÆzÀ®Ä F ªÀÄÄA¢£À PÀArPÉUÀ¼À£ÀÄß ¸ÉÃj¸ÀvÀPÀÌzÀÄÝ,
JAzÀgÉ:-
“7. ¸ÀgÀPÀÄUÀ¼ÀÄ ¨sÁgÀvÀzÉÆ¼ÀUÉ ¥ÀæªÉò¸ÀzÉÃ, ¨sÁgÀvÀzÀ ºÉÆgÀV£À MAzÀÄ ¸ÀܼÀ¢AzÀ ¨sÁgÀvÀzÀ
ºÉÆgÀV£À ªÀÄvÉÆÛAzÀÄ ¸ÀܼÀPÉÌ CAxÀ ¸ÀgÀPÀÄUÀ¼À ¥ÀÆgÉÊPÉ.
8. (J) zÉòÃAiÀÄ §¼ÀPÉUÁV wÃgÀĪÉAiÀiÁUÀĪÀÅzÀPÉÌ ªÀÄÄAavÀªÁV, AiÀiÁªÀÅzÉà ªÀåQÛUÉ GUÁætÂvÀ
¸ÀgÀPÀÄUÀ¼À ¥ÀÆgÉÊPÉ;
(©) ¨sÁgÀvÀzÀ ºÉÆgÀV£À ªÀÄÆ®§AzÀj¤AzÀ ¸ÀgÀPÀÄUÀ¼ÀÄ gÀªÁ£ÉAiÀiÁzÀ £ÀAvÀgÀ, DzÀgÉ
zÉòÃAiÀÄ §¼ÀPÉUÁV wÃgÀĪÉAiÀiÁUÀĪÀÅzÀPÉÌ ªÀÄÄAavÀªÁV, ¸ÀgÀPÀÄUÀ¼À ¸ÁéªÀÄåzÀ zÀ¸ÁÛªÉÃdÄUÀ¼À
»A§gÀºÀzÀ ªÀÄÆ®PÀ gÀªÁ£ÉzÁgÀ¤AzÀ AiÀiÁªÀÅzÉà EvÀgÀ ªÀåQÛUÉ ¸ÀgÀPÀÄUÀ¼À ¥ÀÆgÉÊPÉ.”;
(2) «ªÀgÀuÉUÉ "«ªÀgÀuÉ 1" JAzÀÄ ¸ÀASÉå ¤ÃqÀvÀPÀÌzÀÄÝ, ªÀÄvÀÄÛ ºÁUÉ ¸ÀASÉå ¤ÃqÀ¯ÁzÀ «ªÀgÀuÉ 1gÀ
vÀgÀĪÁAiÀÄ, F ªÀÄÄA¢£À «ªÀgÀuÉAiÀÄ£ÀÄß ¸ÉÃj¸ÀvÀPÀÌzÀÄÝö:-
“«ªÀgÀuÉ 2.- RArPÉ 8gÀ GzÉÝñÀUÀ½UÁV, “GUÁætÂvÀ ¸ÀgÀPÀÄUÀ¼ÀÄ” JA§ ¥ÀzÁªÀ½AiÀÄÄ
¹ÃªÀiÁ¸ÀÄAPÀUÀ¼À C¢ü¤AiÀĪÀÄ, 1962gÀ°è (1962gÀ PÉÃAzÀæ C¢ü¤AiÀĪÀÄ 52) EzÀPÉÌ ¤ÃqÀ¯ÁVgÀĪÀ
CxÀðªÀ£Éßà ºÉÆA¢gÀvÀPÀÌzÀÄÝ.”.
ªÁdĨÁ¬Ä ªÁ¯Á
PÀ£ÁðlPÀ gÁdå¥Á®gÀÄ
PÀ£ÁðlPÀ gÁdå¥Á®gÀ DeÁÕ£ÀĸÁgÀ ªÀÄvÀÄÛ CªÀgÀ ºÉ¸Àj£À°è,
PÉ. zÁégÀPÀ£Áxï ¨Á§Ä
¸ÀPÁðgÀzÀ PÁAiÀÄðzÀ²ð
¸ÀA¸À¢ÃAiÀÄ ªÀåªÀºÁgÀUÀ¼À E¯ÁSÉ.
¸ÀPÁðj ªÀÄÄzÀæuÁ®AiÀÄ, «PÁ¸À ¸ËzsÀ WÀlPÀ, ¨ÉAUÀ¼ÀÆgÀÄ. (¦7) ¥ÀæwUÀ¼ÀÄ: 800
RNI No. KARBIL/2001/47147
∞¬Òûª
¨sÁUÀ–IVA
Part–IVA
¨ÉAUÀ¼ÀÆgÀÄ, ±À¤ªÁgÀ,
Bengaluru, Saturday,
URB
NO. UDD 112
Whereas the draft of the Z
(Amendment) Regulations, 2018 w
and Country Planning Act, 1961.
dated 09.03.2018 in part IV-A o
inviting objections and suggestion
from the date of its publication in
And whereas, the said Gaz
And whereas, no objection
behalf.
Now therefore, in exercise
and Country Planning Act, 1961
makes the following Regulations
Master Plan – 2015,
___namely:-
1. Title and commencement.-
Bengaluru of the Revised Mas
(2) They shall come into
2. Amendment of Chapter-3.-
Master Plan-2015 (herein afte
(A) After the regulation 3.4
3.4 (vi) Impact Zone Premium FA
(i) Means additional FAR
MRTS/LRT/Peripheral
Authority Rules, 1965.
(ii) Impact Zone as defined
to one unit of extra FA
ª∞ «Ò∏Â
C¢üPÀÈvÀªÁV ¥ÀæPÀn¸À¯ÁzÀÄzÀÄ
«±ÉõÀ gÁdå ¥ÀwæPÉ
, ¸É¥ÉÖA§gï 29, 2018 (D±ÀéAiÀÄÄd 7, ±ÀPÀ ªÀµÀð
September 29, 2018 (Ashwayuja 7, Shaka Varsha
BAN DEVELOPMENT SECRETARIAT
NOTIFICATION
2 MNJ 2015, Bengaluru, Dated : 29.09.20
Zoning Regulations of Bengaluru of the Rev
was published as required by section 13-E
[Karnataka Act 11 of 1963] in Notification N
f the Karnataka Gazette Extraordinary No.
ns from all persons likely to be affected the
the Official Gazette.
zette was made available to the public on 12.
ns and suggestions have been received by t
of the powers conferred by section 13-E of th
[Karnataka Act 11 of 1963], the Governmen
further to amend the Zoning Regulations o
REGULATIONS
- (1) These regulations may be called the
ster Plan-2015 (Amendment) Regulations 20
o force from the date of their publication in th
In chapter 3 of the Zoning Regulations of Be
er referred to as the said regulations),-
(v) of the said regulations, the following shal
AR.-
permitted by collecting additional fees with
Ring Road projects, as specified in the
in the Karnataka Planning Authority Rules
AR as premium F.A.R over and above the p
∏Â√¿Ê
1940)
a 1940)
£ÀA. 1376
No. 1376
18
vised Master Plan-2015
of the Karnataka Town
No.UDD 112 MNJ 2015,
380, dated:12.03.2018
reby within thirty days
.03.2018.
the Government in this
he the Karnataka Town
nt of Karnataka hereby
of Bengaluru of Revised
Zoning Regulations of
18.
he official Gazette.
engaluru of the Revised
ll be inserted, namely:-
hin the Impact Zone of
e Karnataka Planning
, 1965 shall be entitled
permissible FAR for all
2
permissible uses, irrespective of the FAR applicable for the respective uses in the
respective tables, subject to a minimum road width of 12m.
{Illustration: If the existing permissible FAR of a plot is 2, then the Impact Zone
Premium FAR would be 1 and the total permissible FAR would become 2+1 = 3.}
(iii) Impact Zone Premium FAR shall be granted under the regulations with an additional fee
as prescribed in the Planning Authority Rules, 1965.
(iv) Only the area which falls within impact zone shall be eligible for Impact Zone Premium
FAR, which may be utilized for the whole extent irrespective of the area falling within the
impact zone.
(v) The Impact Zone Premium FAR shall not be transferrable.
(vi) Impact Zone Premium FAR shall not be claimed for plots, on which there is construction
which has violated the existing Zoning Regulations or Building by-laws.
(vii) Procedure for the grant of Impact Zone Premium FAR:
a) The applicant shall apply to Planning Authority/Local Authority along with the NOC
from Bengaluru Metro Rail Corporation Limited (BMRCL) to avail the Impact Zone
Premium FAR along Metro corridor and Planning Authority/Local Authority would
scrutinize the proposal with reference to the Zoning Regulations and also with
reference to the request for the Impact Zone Premium FAR.
b) The applicant shall remit the Impact Zone Premium FAR fee by way of demand draft
to the Planning Authority/Local Authority and it shall be kept in a separate head of
account.
c) Planning Authority/Local Authority shall maintain independent registers detailing
the cases of grant of Impact Zone Premium FAR in the format prescribed in
Appendix-IX.
(B) In the regulation 3.16 of the said regulations (General Notes), Item no (ix) shall be omitted.
3. Insertion of Appendix IX. – After Appendix VIII of the said regulations the following shall be
inserted, namely:-
File
No.
Name of
the
applicant
and
address
Property
details
Location of
property with
respect to
metro station
and respective
phases
Permis
sible
FAR
Impact Zone
Premium
FAR allowed
in sqm
Impact Zone
Premium FAR
fee
per sqm
Total
Impact
Zone
Premium
FAR fee
paid
Remarks
By order and in the name of the Governor of Karnataka
K.S.JAGADISHA REDDY
Under Secretary to Government,
Urban Development Department.
¸ÀPÁðj ªÀÄÄzÀæuÁ®AiÀÄ, «PÁ¸À ¸ËzsÀ WÀlPÀ, ¨ÉAUÀ¼ÀÆgÀÄ. (¦7) ¥ÀæwUÀ¼ÀÄ: 100
RNI No. KARBIL/2001/47147
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¨sÁUÀ–IVA
Part–IVA
¨ÉAUÀ¼ÀÆgÀÄ, ±À¤ªÁgÀ,
Bengaluru, Saturday,
NO. FD 48
1. In the Notification (18/
Karnataka Gazette, Extraordinary
(a) clause (iii) shall be read as
“in S.No.146, in the entry
Schedule I”, shall be insert
(b) clause (vi) shall be read as
“for S.No.195A and the en
shall be substituted, name
“195A
8420
Hand op
195AA
8424
Nozzles
2. In the Notification (19/
Karnataka Gazette, Extraordinary
clause (iv), the table shall be read
“114A
44 or 68
Deit
114B
46
Khal
leave
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C¢üPÀÈvÀªÁV ¥ÀæPÀn¸À¯ÁzÀÄzÀÄ
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September 29, 2018 (Ashwayuja 7, Shaka Varsha
FINANCE SECRETARIAT
CORRIGENDUM
CSL 2017, Bengaluru, Dated : 29.09.2018
2018) No. FD 48 CSL 2017 dated 26th July
y, No.987 in Part-IV A, dated 26th July, 2018,
s:-
y in column (3), the words “except the ite
ted at the end;”
:-
ntries relating thereto, the following serial nu
ely:-
perated rubber roller
for drip irrigation equipment or nozzles for s
/2018) FD 48 CSL 2017 dated 26th July,
y, No.988 in Part-IVA, dated 26th July, 201
as:-
ies made of stone, marble or wood
li Dona; Goods made of sal leaves, siali
es, sabai grass, including sabai grass rope”;
By Order and in the name of the G
NETRAPRABHA M.DH
Under Secretary to Gov
Finance Departmen
ÄÄzÀæuÁ®AiÀÄ, «PÁ¸À ¸ËzsÀ WÀlPÀ, ¨ÉAUÀ¼ÀÆgÀÄ. (¦7) ¥ÀæwUÀ¼ÀÄ: 100
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1940)
a 1940)
£ÀA. 1377
No. 1377
8
2018 published in the
, in paragraph (B),
ems covered in 219 in
umbers and the entries
sprinklers”;
2018 published in the
18, in paragraph (1), in
leaves, sisal
Governor of Karnataka,
HAYAPULE
ernment (I/c,
nt [C.T-1].
RNI No. KARBIL/2001/47147
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Part–IVA
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Bengaluru, Monday
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CªÀPÁ±ÀzÀ£ÀéAiÀÄ, ¸ÀPÁðgÀzÀ C¢ü¸ÀÆ
WÉÆÃ¶¸À¯ÁVgÀĪÀ zÉÆqÀا¼Áî¥ÀÄgÀ ¸
1961gÀ PÀ®A 9 gÀrAiÀİè vÀAiÀiÁj¹
¥ÀæzÉñÀUÀ¼À°è FUÁUÀ¯Éà »A¢£À AiÉÆÃ
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DzÉñÀUÀ¼ÀÄ, ¤zÉÃð±À£ÀUÀ¼ÀÄ ªÀÄvÀÄÛ C
C£ÀÄªÉÆÃ¢vÀ ªÀĺÁAiÉÆÃd£ÉAiÀÄ ªÀ®
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No. 1384
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AiÀÄ AiÉÆÃd£Á ¥ÀæzÉñÀzÀ
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gÉrØ
AiÀÄðzÀ²ð,
¯ÁSÉ.
RNI No. KARBIL/2001/47147
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Part–IVA
¨ÉAUÀ¼ÀÆgÀÄ, UÀÄgÀĪÁgÀ,
Bengaluru, Thursday
No. SARIE 158
In exercise of the powers
Vehicles Act, 1988 (Central Act 5
Motor Vehicles Rules 1989 was p
Act, vide Notification No. SARIE 1
Gazette, Extraordinary, dated: 09
likely to be affected thereby within
And whereas, the said Gaz
And whereas, No objection
Now, therefore, in exercise
1988 (Central Act 59 of 1988), t
namely.-
1. Title and Commencem
(Amendment) Rules, 2018.
(2) They shall come into for
2. Insertion of Rule 232G
the following Rule shall be inserte
“232G. Prohibition against r
(1) No Court shall release
bodily injury or damage to
insurance against third pa
registered owner fails to
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TRANSPORT SECRETARIAT
NOTIFICATION
8 SAEPA 2018, Bengaluru, Dated: 04-10-2
s conferred by section 176 read with sect
59 of 1988), a draft of the rules further to
published as required by sub-section (1) of S
158 SAEPA 2018, dated: 09-08-2018 in Par
-08-2018, inviting objections and suggestion
n thirty days from the date of its publication
zette was made available to the public on 09-
ns / suggestions have been received with in t
e of the powers conferred by Section 176 of t
the Government of Karnataka hereby mak
RULES
ment.- (1) These rules may be called as Kar
rce from the date of their final publication in
G.- In the Karnataka Motor Vehicles Rules,
ed.-
release of Motor Vehicles involved in accident
a Motor Vehicle involved in an accident res
o property, when such vehicle is not covere
arty risks taken in the name of registered o
furnish copy of such insurance policy de
∏Â√¿Ê
ð 1940)
1940)
£ÀA. 1388
No. 1388
2018
tion 212 of the Motor
amend the Karnataka
Section 212 of the said
rt IVA of the Karnataka
ns from all the persons
in the Official Gazette.
-08-2018.
the time stipulated.
the Motor Vehicles Act,
kes the following rules,
rnataka Motor Vehicles
n the Official Gazette.
1989 after Rule 232F,
t.
sulting in death or
ed by the policy of
wner or when the
espite demand by
2
investigating police officer, unless and until the registered owner furnishes sufficient
security to the satisfaction of the Court to pay compensation that may be awarded in a
claim case arising out of such accident.
(2) Where the Motor Vehicle is not covered by a policy of insurance against third party
risk or when registered owner of the Motor Vehicle fails to furnish copy of such policy in
circumstance mentioned in sub rule (1), the Motor Vehicle shall be sold off in public
action by the Magistrate having jurisdiction over the area where accident occurred, on
expiry of three months of the vehicle being taken in possession by the investigating
police officer and proceeds thereof shall be deposited with the Claims Tribunal having
jurisdiction over the area in question, within fifteen days for purpose of satisfying the
compensation that may have been awarded or may be awarded in a claim case arising
out of such accident.
By order and in the name of the Governor of Karnataka
K.BEERESH
Deputy Secretary to Government,
Transport Department.
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RNI No. KARBIL/2001/47147
∞¬Òûª
¨sÁUÀ–IVA
Part–IVA
¨ÉAUÀ¼ÀÆgÀÄ, UÀÄgÀĪÁgÀ,
Bengaluru, Thursday
No: RD 40
The draft of the following r
was published as required by su
(Karnataka Act 12 of 1964) in N
part-IVA of the Karnataka Gazet
persons likely to be affected there
Gazette.
Whereas the said Gazette
two objections were received, wi
opportunity of hearing.
Now, therefore, in exercise
Karnataka Land Revenue Act, 196
makes the following rules to amen
1. Title and Commencem
(Third Amendment) Rules, 2018.
(2) They shall come into for
2. Insertion of new rule 1
1966, (hereinafter referred to as th
“108-CCC. Procedure un
94-A of the Act, any person who
an application to the Tahsildar of
Provided that the person
under Form-50 and Form-53 shal
(2) After receipt of appl
particulars of the application to b
in the order of seniority of date of
(3) Tahsildar shall therea
documents to the officer authori
document from the Tahsildar, the
documentary and circumstantial
and send a report to the Tahsildar
the date of receipt of the docume
findings, the Tahsildar shall m
Committee as the case may be wit
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REVENUE SECRETARIAT
NOTIFICATION
LGP 2018, Bengaluru, dated: 04/10/2018
rules further to amend the Karnataka Land
ub-section(1) of section 197of Karnataka La
Notification No. RD 40 LGP 2018 dated:20/
tte dated:20/07/2018 inviting objections o
eby within fifteen days from the date of its pu
was made available to the public on 20/0
thin the period specified above and are di
e of the powers conferred by sub-section (1
64 (Karnataka Act 12 of 1964) the Governme
nd the Karnataka Land Revenue Rules, 1966
RULES
ment.-(1) These rules may be called the Ka
rce from the date of their final publication in
108-CCC.- After rule 108CC of the Karnatak
he said rules) the following shall be inserted,
nder Section 94-A.- (1) For the purpose of su
is in unauthorized occupation of the Gover
the concerned Taluk along with a fee of rupe
who have applied for regularization of un
ll not be eligible for applying in Form-57.
lication in Form-57, the concerned Tahs
e entered in a register kept in his office, whi
receipt of application.
after get the application scrutinized and
zed by him for further verification. On rec
e Officer authorized by him shall make spot i
evidence, determine the eligibility or otherw
r, who is the Secretary to the Committee, wi
ents. On receipt of the report from the offic
make suitable recommendation to the Co
thin one month from the receipt of the report
∏Â√¿Ê
ð 1940)
1940)
£ÀA. 1389
No. 1389
8
Revenue Rules, 1966,
and Revenue Act, 1964
/07/2018 published in
or suggestions from all
ublication in the official
07/2018. And whereas
isposed off after giving
1) of section 197 of the
ent of Karnataka hereby
6, namely:-
arnataka Land Revenue
n the Official Gazette.
ka Land Revenue Rules,
, namely:-
ub-section (4) of section
nment Land may make
ees one hundred.
nauthorized cultivation
sildar shall cause the
ich shall be in Form-58,
send with all related
ceipt of application and
inspection, examine the
wise, record his findings
ithin three months from
cer, authorized with his
ommittee or Additional
t.
2
(4) The Committee or the Additional Committee shall after verifying the particulars submitted
by the applicant and recommendations of the Tahsildar, after holding such enquiry as deemed
necessary determine the extent of land to which the applicant is entitled for grant and the amount
required to be paid by him for the grant of land and publish a notice which shall be in Form-59 in
the Chavadi of the village in which the land is situated and also in the Office of the Gram Panchayat
inviting objections from the interested persons for the proposed grant within such time as may be
specified in the notice which shall not be less than fifteen days from the date of the notice.
(5) After expiry of the period specified in the notice, the Committee or the Additional
Committee shall, after considering the objections received and after further enquiry, if necessary
recommend for the grant of land unauthorizedly occupied by the applicant or to dismiss it, subject to
the provisions of rule 108-I.
(6) The provisions of sub rules (3), (4) and (6) of the rule-108D shall mutatis-mutandis apply
for the purpose of grant of land under sub-section (4) of section 94A of the Act.
3. Amendment of rule 108-D-. In rule 108-D of the said rules, for sub-rule (6), the following
shall be substituted, namely:-
"(6) Appeal against the orders made by the Tahsildar on the recommendations of the
Committee or Additional Committee shall lie to the Assistant Commissioner:
Provided that in case the Chairman of the Additional Committee was Assistant
Commissioner, then appeal shall lie to the Deputy Commissioner.
4. Amendment of rule 108-F-. In rule 108-F of the said rules, after clause (v) the following
shall be inserted, namely:-
"(vi) Applicant is in unauthorized occupation of land applied, for at least a continuous period
of not less than three years prior to the first day of January, 2005”.
5. Amendment of rule 108-J-. In rule 108-J of the said rules, in sub-rule (1) after clause (i),
the following shall be inserted, namely:-
"(i-a) after the non-alienation period, grantee shall obtain permission from the Government
for alienation. The Government has first preference to purchase such land for its various public
purposes on payment of guidance value of such land.
6. Insertion of new Forms-. After Form-56 of the said rules, the following shall be inserted,
namely:-
"FORM-57
[See sub-rule(1) and (2) of rule 108-CCC]
Application for Grant of land unauthorisedly occupied
1.
Name of applicant
2.
Age of applicant
3.
Father’s/Husband’s Name
4.
Address of the applicant
5.
Aadhaar No.
6.
Occupation
7.
Is the applicant:
(a) a member of the SC/ST
(b) landless
(c) insufficient holder/
marginal farmer
8.
Gross Annual income of the applicant
9.
Particulars of the land under unauthorised
occupation by the applicant
Dry;
Wet;
Garden;
Plantation.
Village / Hobli/ Taluk/ District/ Sy.No.
Ext/ Use of land
10.
Particulars of the land under unauthorised
occupation by the applicant and applied for
regularisation
Dry;
Wet;
Garden;
Plantation.
Village / Hobli/ Taluk/ District/ Sy.No.
Ext/ Use of land
3
11.
Since
how
long
the
land
is
under
unauthorised occupation
12.
Particulars of the land already owned by
the applicant inside/ outside the State
Village / Hobli/ Taluk/ District/ State/
Sy.No. Ext/ Use of land
13.
The total holding of land by applicant
14.
Particulars of TT Fine paid, if any, (Enclose
a
copy
of
the
receipt
acknowledging
payment made)
15.
Whether there is a separate access to the
encroached land
16.
Whether the situation of the encroached
land is such that it can be enjoyed
independently.
17.
Particulars of land previously granted to
the applicant or any member of his family
Dry;
Wet;
Garden;
Plantation.
Village / Hobli/ Taluk/ District/ Sy.No.
Ext/ Use of land
18.
Particulars
of
land
sold
which
was
previously granted to the applicant or any
member of his family.
19.
Whether any other member of the family of
the applicant has encroached upon the
Government land and applied for its
regularization in Form 50 or in Form 53
and if so, the details thereof
Dry;
Wet;
Garden;
Plantation.
Village / Hobli/ Taluk/ District/ Sy.No.
Ext/ Use of land
20.
Whether the applicant or any member of
his family has previously applied for land
and
if
so
the
particulars
of
the
endorsement if any, received thereon.
Certified that the particulars furnished above are true and correct to the best of my knowledge.
Place:
Date
Signature of the applicant.
ACKNOWLEDGEMENT
Registration No.
Dated:
Received an application from Shri/Smt………………………………......... for regularisation of
unauthorised occupation of land in Sy. No……………….. ………………… of Village …………………….
of Taluk………………
Receiving Assistant in the
Office with Seal
FORM-58
[See sub-rule(2) of rule 108-CCC]
Register of applications for regularization of unauthorized occupation of land of the
Taluk/Districts
1. Serial No. Year
2.
Date of receipt of Application.
3.
Name of the applicant and his address.
4
4.
Particulars of land applied for:
(i)
Village;
(ii)
Survey No.;
(iii)
Description/Dry/Wet/Garden/Plantation;
(iv)
Extent;
(v)
Assessment.
5.
Date of transmission to Revenue Inspector or Village Officer for report.
6.
Date of spot inspection by the Tahsildar / Committee.
7.
Date of receipt of report.
8.
Estimated value and other particulars of malki.
9.
Date of submission of the report to the sanctioning authority whether necessary.
10.
Date of passing final orders and nature of such orders.
11.
Date of communication of the provisional sanctioning order.
12.
Date of payment of first installment.
13.
Date of issue of provisional Saguvali Chit.
14.
Date of payment of second installment.
15.
Date of payment of third installment.
16.
Date of issue of permanent Saguvali chit.
17.
Remarks.
FORM-59
[See sub-rule(4) of rule 108-CCC]
NOTICE
It
is
hereby
brought
to
the
notice
of
all
that
where
as
Shri/Smt…...
………………………….………of…………………………………………Village
and
Hobli…………………….….…..Taluk, has applied for the grant of land specified in the schedule below
which is stated to be in his unauthorized occupation from ……….…………………………………..(here
specify the date). It is proposed to grant ……………………………......(here specify the extent of land
proposed
to
be
granted)
out
of
the…………………………………………..
out
of
the
………………………………………….(here specify the total extent of land under unauthorized
occupation) of land on payment of Rs……………………………. (here specify the amount to be paid).
Any person having objection to the proposed grant may send his objections to the undersigned, in
writing, so as to reach him on or before …………………(here specify the date).
SCHEDULE
Place:
Date
Tahsildar
Certified that the above notice was published by affixing it in …………………………… (name of
Chavadi of the Village) and in …………………………… (name of the Panchayat Officer) on
………………..(date to be specified).
Village Accountant
Revenue Inspector.
Note: Signature of atleast two literate residents of the village should be obtained."
By Order and in the name of the Governor of Karnataka
S.L.MAHANTHE GOWDA
Under Secretary to Government,
Revenue Department (Land Grants-1).
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RNI No. KARBIL/2001/47147
∞¬Òûª
¨sÁUÀ–IVA
Part–IVA
¨ÉAUÀ¼ÀÆgÀÄ, ±À¤ªÁgÀ,
Bengaluru, Saturday
No. FD 7
The draft of the following
Foreign Liquors) Rules, 1968, wh
the powers conferred by Section 7
hereby published as required by s
likely to be affected thereby and
consideration after fifteen days fro
Any objection or suggestio
in respect of the said draft before
State Government. The objection
Secretary to Government, Finance
1. Title and commencem
Indian & Foreign Liquors) (Amend
(2) They shall come into for
2.Amendment of rule 3.-
1968 in rule 3, for sub-rule (4), th
“(4) Licence to clubs-The Age
management of the business o
Deputy Commissioner. The lice
serving liquor for the convenien
of the Deputy Commissioner.
Explanation- For the purpose
society, a trust registered und
Companies Act, 1956 or section
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y, October 6, 2018 (Ashwayuja 14, Shaka Varsha
FINANCE SECRETARIAT
NOTIFICATION
PES 2018, Bengaluru, Dated: 06.10.2018
g rules further to amend the Karnataka Ex
hich the Government of Karnataka proposes
71 of the Karnataka Excise Act, 1965 (Karna
sub-section (1) of the said section for the inf
d notice is hereby given that the said dr
om the date of its publication in the official G
n which may be received by the State Govern
e the expiry of the period specified above wi
ns and suggestions may be addressed to
e Department, Vidhana Soudha, Bengaluru –
DRAFT RULES
ment.- (1) These rules may be called the Kar
dment) Rules, 2018.
rce from the date of their final publication in
In the Karnataka Excise (Sale of Indian & F
he following shall be substituted, namely:-
ent, Secretary or Manager or any other pers
of the club shall apply and obtain licence i
ensee under this clause may open upto four
nce of the members within the licensed prem
e of this clause, club means and includes
der relevant Law or a Company registered u
n 8 of the Companies Act, 2013 or other ass
∏Â√¿Ê
1940)
1940)
£ÀA. 1397
No. 1397
xcise (Sale of Indian &
to make in exercise of
ataka Act 21 of 1966) is
formation of all persons
raft will be taken into
Gazette.
nment from any person
ill be considered by the
o the Additional Chief
– 560 001.
rnataka Excise (Sale of
n the Official Gazette.
Foreign Liquors) Rules,
son entrusted with the
in Form CL-4 from the
additional counters for
mises with the approval
s organisation, run by
under section 25 of the
sociation of individuals,
2
whether incorporated or not with the object of service motive, providing recreation, cultural,
sports, gymnasium and service activities of entertainment.
Provided that no such licence under this clause shall be granted by the Deputy Commissioner,
unless the following conditions are satisfied –
(1) the club shall have been registered under the Karnataka Societies Registration
Act, 1960 or Indian Trust Act 1882 or under section 25 of the Companies Act,
1956 or section 8 of the Companies Act, 2013 for a period of not less than five
years and with not less than 100 permanent members;
(2) It shall have its own land and building or shall have obtained it on lease for a
term of eleven years or more;
(3) It shall have facility for outdoor games like Tennis, Badminton, Volleyball etc.,
and indoor games like Carrom, Table Tennis etc., and a reading room or a
library;
(4) It shall have adequate facilities for catering food and drinks to the members;
and
(5) It shall have separate toilet with running water facilities for men and women;
Provided further that, existing clubs to whom licences are granted under this clause for the
excise year 2001-2002 shall be allowed to renew their licences under the rule existing prior to the
commencement of the Karnataka Excise (Sale of Indian and Foreign Liquors) (First Amendment)
Rules, 2002.
Provided also that existing clubs to whom licences have already been granted but are
registered under section 25 of the Companies Act, 1956 or under section 8 of the Companies Act,
2013 shall also be allowed to renew their licences.”
By order and in the name of the Governor of Karnataka
Dr.MANGALA.G.S.
Deputy Secretary to Government,
Finance Department
(Administration & Co-ordination)
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RNI No. KARBIL/2001/47147
∞¬Òûª
¨sÁUÀ–IVA
Part–IVA
¨ÉAUÀ¼ÀÆgÀÄ, ±À¤ªÁgÀ,
Bengaluru, Saturday
No. FD 11
The draft of the following
1967, which the Government of K
Section 71 of the Karnataka Exc
required by sub-section (1) of the
thereby and notice is hereby give
days from the date of its publicati
Any objection or suggestio
in respect of the said draft before
Government. The objections or su
Government, Finance Department
1. Title and commenc
(Brewery)(Amendment) Rules, 201
(2) They shall come into f
2.Amendment of rule 2
referred to as the ‘said rules’), in r
(i)in clause (hh), after the w
away in 1.5 Litre or 2 Litre growle
(ii)after clause (k), the follo
“(kk) “Growler” means a gl
and for take-away by consumers."
3.Amendment of Form 6
the premises of Brewery”, the wor
consumers" shall be inserted
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CPÉÆÖçgï 6, 2018 (D±ÀéAiÀÄÄd 14, ±ÀPÀ ªÀµÀð
y, October 6, 2018 (Ashwayuja 14, Shaka Varsha
FINANCE SECRETARIAT
NOTIFICATION
PES 2018, Bengaluru, Dated: 06.10.2018
g rules further to amend the Karnataka E
Karnataka proposes to make in exercise of th
cise Act, 1965 (Karnataka Act 21 of 1966) i
said section for the information of all perso
en that the said draft will be taken into con
on in the official Gazette.
n which may be received by the State Govern
expiry of the period specified above will be c
uggestions may be addressed to the Additio
t, Vidhana Soudha, Bengaluru -560 001.
DRAFT RULES
ement.-(1) These rules may be called t
18.
force from the date of their final publication i
2.- In the Karnataka Excise (Brewery) Ru
rule 2,
words "visitors to the Brewery", the words a
ers by consumers." shall be inserted;
owing shall be inserted, namely:-
lass, ceramic or stainless steel jug used to
"
6.-In Form 6 of the said rules, in the headin
rds and figures “or for take-away in 1.5 Litre
∏Â√¿Ê
1940)
1940)
£ÀA. 1398
No. 1398
8
Excise (Brewery) Rules,
he powers conferred by
is hereby published as
ons likely to be affected
nsideration after fifteen
nment from any person
considered by the State
onal Chief Secretary to
the Karnataka Excise
in the official Gazette.
les, 1967, (hereinafter
and figures "or for take-
transport draught beer
ng, after the words “on
e or 2 Litre Growlers by
2
4. Amendment of Form 7.-In Form 7 of the said rules,–
(i) in the heading, after the words “on the premises of Brewery”, the words and figures “or
for take-away in 1.5 Litres or 2 Litres Growlers by consumers" shall be inserted; and
(ii) in the heading "conditions" for condition number 11 and the entries relating thereto, the
following shall be substituted, namely:-
“11.Draught Beer shall be sold only for consumption in the premises or for take-away
in 1.5 Litre or 2 Litre Growlers by consumers subject to approval of declared price or
declared revised price, as the case may be, as per rule 2-AE of the Karnataka Excise (Excise
Duties and Fees) Rules, 1968. The rates of Excise Duty and Additional Excise Duty shall be
the same as applicable to draught Beer.”
5.Substitution of Form 8.-For Form 8 of the said rules, the following shall be substituted,
namely:-
"FORM 8
Stock Book No.1
[See rule 3-A (5)]
Daily Account Book to be maintained by the licensee
Month Date
Opening balance
Receipt
Sale
Closing balance
Growlers
Bulk Bottled
Growlers
Bulk Bottled
Growlers
Bulk
Bottled
Growlers
Bulk Bottled
1.5
Litre
2
Litre
1.5
Litre
2
Litre
1.5
Litre
2
Litre
1.5
Litre
2
Litre
(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)
(9)
(10)
(11)
(12)
(13)
(14)
(15)
(16)
(17)
(18)
"
By order and in the name of the Governor of Karnataka
Dr.MANGALA.G.S.
Deputy Secretary to Government,
Finance Department
(Administration & Co-ordination)
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