FRNI No. KARBIL/2001/47147

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Part–I

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FRNI No. KARBIL/2001/47147

∞¬Òûª

¨sÁUÀ–IV

Part–IV

¨ÉAUÀ¼ÀÆgÀÄ, ±ÀÄPÀæª

Bengaluru, Frida

PERSONNEL AN

No. DPAR 05 CHU

The following Commission

2019, of the Election Commission

public and electors:

ELE

No. 56/2019(I)/PPS-III– In

Symbols (Reservation & Allotmen

following amendments to its Notif

1. In Table II (State Parties), appe

(i)

Against Sl. No.04, in

Bihar, the existing e

पंखा”

2.

In Table III (Registered un

(i)

After the existing e

Column Nos. 1, 2 & 3, respectively

Sl.

No.

Name of the party

2302

Nawan Punjab Party

2303

Mahathma Makkal Munne

Kazhakam

2304

Akhil Bhartiya Jansatta Pa

ª∞ «Ò∏Â

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ªÁgÀ, K¦æ¯ï 5, 2019 (ZÉÊvÀæ 15, ±ÀPÀ ªÀµÀð 194

ay, April 5, 2019 (Chitra 15, Shaka Varsha 194

ND ADMINISTRATIVE REFORMS SECRETA

NOTIFICATION

UCHIHA 2019, Bengaluru, Dated: 5^th April

’s Amendment Notification No. 56/2019(I)/P

n of India is republished hereunder for info

ECTION COMMISSION OF INDIA

NOTIFICATION

n pursuance of sub-paragraph (2) of paragr

nt) Order, 1968, the Election Commission of

fication No. 56/2019/PPS-III, dated 15^th Marc

ended to the said Notification in Hindi versio

n respect of “Rashtriya Lok Samta Party” pe

entries under column 4 shall be substituted

-recognised parties), appended to the said No

entries at Sl. No.2301, the following entries

y: -

Address

52-E, Hira Nagar, Patiala, Punjab-14700

etra

Old No. 56/11-N, New No. 24, Dr. Amb

Road, Kanchipuram District, Tamil Nad

arty

60, Chaudharana, Post- Jais, District- A

229305

∏Â√¿Ê

40)

40)

£ÀA. 311

No. 311

ARIAT

, 2019.

PPS-III, dated: 1^st April,

ormation of the general

Nirvachan Sadan,

Ashoka Road,

New Delhi-110001

Dated: 1^st April, 2019

11 Chaitra, 1941 (Saka).

raph 17 of the Election

India hereby makes the

ch, 2019, namely: -

on:-

ertaining to the State of

by the entries “छत का

otification:-

shall be inserted under

01

bedkar Nagar, Railway

du- 631502

Amethi, Uttar Pradesh-

²

2305

Nationalist Justice Party

No. 1525/1, Street No. 33, Preet Nagar, New Shimlapuri,

Ludhiana, Punjab- 141003

2306

Tamilaga Makkal Thannurimai

Katchi

D.No. 4A, Mahalakshmi Nagar, Near the Court,

Kattanachampatty Village, Rasipuram Taluka, Namakkal

District, Tamil Nadu- 637408

2307

Yuva Jankalyan Party

Shop No. 06, Laxmi Ashirwad CHS Ltd., Plot No. 23, Sector-

25, Kamothe, District- Raigad, Maharashtra- 410209

2308

Sanyukt Kisan Vikas Party

Village- Suraundha, Post- Barki Basholi, P.S.- Dumraon,

District- Buxar, Bihar- 802119

2309

Smart Indians Party

Grampanchayat- Ghana Khamariya, Opp. Jain Building,

Jabalpur, Madhya Pradesh- 482005

2310

Bharatiya Hitrakshak Party

No.33 Meera Niwas, Pushkar Park, Baben, Near Baben

Prathmik Shala, Taluka – Barodoli, District – Surat, Gujarat-

394601

2311

Sumetee Mukti Morcha

Plot No. 347(LR) 391(RS), Khatian No. 2194(LR), Mouza-

Pancnai, Area 5 Decimal, P.S.- Matigara, District- Darjeling,

West Bengal- 734010

2312

Bhartiya Vikash Dal United

House No. SM.0011-0425, Village- Chhota Bariyarpur, Ward

No. 38, Post- Motihari Court, P.S. Chhatauni, District- East

Champaran, Bihar – 845401

2313

Uttar Pradesh Navnirman Sena

House No. 3, Sector- 15A, District- Gotambuddh Nagar, Noida,

Uttar Pradesh- 201301

2314

Bhartiya Jan Samman Party

Flat No. 32, Krishina Apartment, Block- BH East, DDA Flats,

Ground Floor, Shalimar Bagh, Delhi- 110088

2315

Right to Recall Party

F-001-A, Supath-2 Complex, Opp Juna Wadaj Bus Stand,

Ashram Road, Ahmedabad, Gujarat- 380013

2316

Tehreeke Inquilaab Party

Ansar Nagar, Abdul Rasheed Manzil, Tajoddin Baba Nagar,

Near Ilahi Masjid, Latur, Maharashtra-413520

2317

Maharashtra Kranti Sena

W.No. 20, Ho. No. 920, Plot No. 58, Mahavir Housing Society,

Near Gujrati Bhavan, Ichalkaranji, Tehsil- Hatkanangale,

District- Kolhapur, Maharashtra- 416115

2318

Apni Party India

F-4/149, 2^nd Floor, Sector-16, Rohini, New Delhi- 110089

2319

Telugu Prajaa Patham Party

4-96/25/3, GF-103, Chinamusidiwada, Revenue Ward 70,

Vishakahpatnam, Andhra Pradesh- 530051

2320

Bhartiya Janseva Congress

Kothi No. 768, Ward No. 17, Kila Colony, Kosli Road, Jhajjar,

Haryana – 124103

2321

Rashtriya Janshakti Samaj

Party

Mohalla- Thok, Ward No. 4, Puranaganj, Near Railway

Station, Mishrikh, District- Sitapur, Uttar Pradesh- 261001

2322

Garvi Gujarat Party

No. 112, Gheewali Chali, Chamanpura, Asarwa, Ahmadabad,

Gujarat- 380016

2323

Nation First Democratic Party

House No. 99, Ward No. 39, Gangotri, Ganga Vihar, R.P.S.

Road, Danapur, District- Patna, Bihar- 801503

2324

Dhanwan Bharat Party

Flat No. 002, D Wing, Shree Ganesh CHS, Shanti Vidyanagari,

Mira Road (East), Taluka & District- Thane, Maharashtra-

401107

2325

Young India United Party

House of Madan Mohan Mishra, Village- Mangalpurva, Post-

Parsa, Gondari, Block- Haldharmau, Tehsil- Colonel Ganj,

District- Gonda, Uttar Pradesh- 271126

2326

Jana Dwani Party

D. No. 3-PC/18, Lakshmi Narayana Estates, Miyapur,

Hyderabad, Telangana – 500 049

2327

Manav Awaz Party

Mohalla – Nalapur, Ward No. 6, Narnaul, District –

Mahendergarh, Haryana- 123001

2328

Nagrik Adhikar Party

Nandlalpur, Post- Nandlalpur, Via- Mathurapur, District-

Bhagalpur, Bihar- 813222

2329

Republican Party of India

(Rashtriya)

House No. - 67, 68, Street No. – 15, Block – 28, Vishwas Nagar,

Shahdara, New Delhi- 110032

³

2330

Punjab Ekta Party

B-XII/46, Khewat No. 125/119, Khatauni No. 235, Village

Faridkot, Ward No. 10, Part-2, Tehsil – Faridkot, Harindra

Nagar, District – Faridkot, Punjab – 151203

2331

Sarvjan Lok Shakti Party

T.A. 184/2, Tughlakabad Extension, New Delhi- 110019

2332

Rashtriya Majdoor Vikas Party

H.No. 502, Yamuna Road, Ist floor, Village- Mehandipur,

Tehsil & District- Sonipat, Haryana- 131001

2333

Rashtriya Kisan Bahujan Party

Ajinkya, Rajwada Bhawan, In front of Govt. ITI College,

Tuljapur Road, Niture Nagar, Osmanabad, Tal. & Distt. –

Osmanabad, Maharashtra - 413501

2334

Latchiya Jananayaka Katchi

(LJK)

No. 18, Aravind Bliss, Amman Kovil, First Cross Street,

Srinivasa Nagar, Perungalathur, Chennai, Tamil Nadu – 600063

2335

Hum Log Party

H.No. B-170, Priyadarshini Vihar, Delhi- 110092

2336

Bharathiya Belaku Party

No. 54, Govt. School Road, Village- Gopanahalli, Taluka-

Maddur, District- Mandya, Bengaluru, Karnataka- 571422

2337

Navnirman Party

Plot No. 1588-P, Sector- 5, Urban Estate, Tehsil- Thanasar,

K.D.B Road, District- Kurukshetra, Haryana- 136118

2338

Anaithu Makkal Katchi

No. 44, 2^nd floor, Narayanasamy Street, Pulianthope, Near

Perambur Barrack Road, Chennai, Tamil Nadu- 600012

2339

Vanchit Bahujan Aaghadi

Survey No. 858B/2, ‘Akash’ Bhigvan Road, Behind Ranade

Petrol pump, Ashok Nagar, Baramati, District – Pune,

Maharashtra - 413102

2340

Shiromani Akali Dal (Taksali)

No. 30, Guru Har Rai Avenue, Opposite Khalsa College,

Amritsar, Punjab- 143001

2341

Pachchasi Parivartan Samaj

Party

H.No. 98, KalyaniVihar, Near Prashant Public School, Kamta,

Chinhat, Lucknow, Uttar Pradesh- 226028

2342

Dogra Swabhiman Sangathan

Party

No. 9&10, Block- D, Sector- C, Gandhi Nagar, Jammu,

Jammu & Kashmir - 180004

2343

Kerala Janapaksham (Secular)

T.C. 16/882(13), Sreekrishna Nagar, Jagathy – Post,

Thiruvananthapuram, Kerala- 695014

2344

Akhand Bharat Vikas Party

Plot No. 100, Transport Nagar, Saharanpur, Uttar Pradesh-

247001

2345

Jagrook Janta Party

Village- Dilawarpur, P.O. & P.S.-Bihta, District- Patna, Bihar-

801103

2346

Desiya Sirupanmayinar Makkal

Iyakkam

S. John, No. 7, Pavunjur, Main Road, Keeralvadi- Village,

Puliyaranan Kottai, Panjayat, Zamin, Endathur- Post,

Madurantakam- Taluka, Kancheepuram- District, Chennai,

Tamil Nadu- 603311

2347

Rythu Bidda Party

8-16-93/1, Sowbagya Colony, Sriram Nagar, Chintalkunta,

Hyderabad, Telangana- 500074

2348

Rashtriya Maratha Party

Shivneri Sinhagad Building, Shrinagar (Shivnagar) Colony,

Bidar Road, Udgir, District – Latur, Maharashtra - 413517

2349

Samarth Bharatvarsh Party

39A, DDA Flats (Old), Chilla, Mayur Vihar, Phase-I, Delhi-

110091

2350

Vijay Bharat Party

H.No. 402, 3^rd Floor, Plot No. 2-3, Gali No. 3, Friends

Encalve, Shahberi, Greater Noida Extension, Gautam Budh

Nagar, Uttar Pradesh- 201009

2351

Bahujana Desham Party

Door No. 4/32, Gaddameeda Harijana Wada, Singareddy Palli,

Penagalur Mandal, Y.S.R., Kadapa- District,

Andhra

Pradesh- 516127

2352

Rashtriya Republican Party

D-26, Meerdard Road, New Delhi- 110002

2353

Azad Kranti Party

H.No. 559, Block- G, Scheme No. 40, Panki, Gangaganj,

Kanpur Nagar, Uttar Pradesh- 208020

2354

Sada Haq Party

House No. 29/9/3, 29/8/2/3, VPO Mahilpur, Tehsil-

Garshankar, District- Hoshiarpur, Punjab- 144527

⁴

(ii)

Against Sl. No.558, in respect of ‘Bhartiya Jan Nayak Party’, the existing entries

under column 3 shall be substituted by the entries “C-17-18, Sector-15, Vasundhra,

Ghaziabad, Uttar Pradesh – 201012”.

(iii)

Against Sl. No.622, in respect of ‘Bhartiya Samajik Nyay Morcha’, the existing

entries under column 3 shall be substituted by the entries “Ward No.3, Vikas Nagar,

Robertsganj, Janpad – Sonbhadra, Uttar Pradesh – 231216”.

(iv)

Against Sl. No.773, in respect of ‘Garib Janshakti Party’, the existing entries under

column 3 shall be substituted by the entries “Kumar Market, Akhadaghat Road,

Holding No.17/15, Ward No.17, Near to Balughat Dhalan, Muzaffarpur, Bihar-

842001”.

(v)

Against Sl. No.1035, in respect of ‘Janata Party’, the existing entries under column

3 shall be substituted by the entries “G/42, Purvi Vinod Nagar, Delhi – 110091”.

(vi)

Appended to the said Notification in Hindi version, against Sl. No.858, in respect of

‘Hindusthan Nirman Dal’, the existing entries under column 2 shall be substituted

by the entries “ह दुःथान िनमाण दल”.

3.

In Table IV (List of Free Symbols), appended to the said Notification:-

(i)

Against Sl.No.3, in respect of ‘Apple’, the existing entries shall be substituted as

“Apple (In all States and Union Territories except in the States of, Assam, Manipur,

Meghalaya, Mizoram, Nagaland, Sikkim, Tripura, Puducherry, Tamil Nadu, Kerala &

Karnataka)”

(ii)

Appended to the said Notification in Hindi version, against Sl.No.164, in respect of

‘T.V. Remote’, the existing entries shall be substituted by the entries “ट.वी. रमोट”

By order,

(A.K. PATHAK)

SECRETARY

ELECTION COMMISSION OF INDIA

H.M. RAGHAVENDRA

Assistant Chief Electoral Officer and

Ex-officio Under Secretary to Government,

DPAR (Elections)

⁵

¸ÀPÁðj ªÀÄÄzÀæuÁ®AiÀÄ, «PÁ¸À ¸ËzsÀ WÀlPÀ, ¨ÉAUÀ¼ÀÆgÀÄ. (¦7) ¥ÀæwUÀ¼ÀÄ: 100

FRNI No. KARBIL/2001/47147

∞¬Òûª

¨sÁUÀ–IV

Part–IV

¨ÉAUÀ¼ÀÆgÀÄ, ¸ÉÆêÀĪ

Bengaluru, Monday

PERSONNEL AN

NO. DPAR 26 CHUV

The following Notification

Commission of India is republishe

ELEC

Nirvach

No. 100/KT-LA/1/2019:- W

Legislative Assembly of the State of

vacant on 22.03.2019 by reason of hi

2.

WHEREAS, a bye-election i

3.

NOW, THEREFORE, in pu

Representation of the People Act, 195

(A)

calls upon the said 70-Kundg

May, 2019 (Monday) and in accorda

thereunder, a person for the purpose o

ª∞ «Ò∏Â

C¢üPÀÈvÀªÁV ¥ÀæPÀn¸À¯ÁzÀÄzÀÄ

«±ÉõÀ gÁdå ¥ÀwæPÉ

ªÁgÀ, K¦æ¯ï 22, 2019 (ªÉʱÁR 2, ±ÀPÀ ªÀµÀð 1

y, April 22, 2019 (Vaisakha 2, Shaka Varsha 1

ND ADMINISTRATIVE REFORMS SECRETA

NOTIFICATION

VISA 2019, BANGALORE, DATED: 22^nd Ap

No. 100/KT-LA/1/2019, dated: 22^nd April,

ed hereunder for general information:

TION COMMISSION OF INDIA

han Sadan, Ashoka Road, New Delhi-110001

Da

NOTIFICATION

WHEREAS, the seat of Shri Channabasappa S

f Karnataka elected from 70-Kundgol Assembly

is death; and

is to be held for the purpose of filling the vacancy

ursuance of sub-section (1) of section 150 and s

51 (43 of 1951), the Election Commission of Indi

gol Assembly Constituency in the State of Karna

ance with the provisions of the said Act and of t

of filling the said vacancy in the Legislative Assem

∏Â√¿Ê

1940)

1940)

£ÀA. 316

No. 316

ARIAT

ril, 2019

, 2019, of the Election

ated: the 22^nd April, 2019.

2 Vaisakha 1941 (Saka).

Sathyappa Shivalli in the

Constituency has become

y so caused;

sections 30 and 56 of the

a hereby-

ataka, to elect, before 27^th

the rules and orders made

mbly of the State;

²

(B)

appoints, with respect to the said election,-

(a)

the 29^th April, 2019 (Monday), as the last date for making nominations;

(b)

the 30^th April, 2019 (Tuesday), as the date for scrutiny of nominations;

(c)

the 2^nd May, 2019 (Thursday), as the last date for the withdrawal of candidatures;

(d)

the 19^th May, 2019 (Sunday), as the date on which a poll shall, if necessary, be taken; and

(e)

the 27^th May, 2019 (Monday), as the date before which the election shall be completed;

and

(C)

fixes the hours from 7.00 A.M. to 6.00 P.M. , as the hours during which the poll shall, if

necessary, be taken on the date specified above for the election.

By order,

(B.C. PATRA)

SECRETARY TO THE

ELECTION COMMISSION OF INDIA

H.M. RAGHAVENDRA

Assistant Chief Electoral Officer

and Ex-Officio Under Secretary to Government,

DPAR (Elections).

¸ÀPÁðj ªÀÄÄzÀæuÁ®AiÀÄ, «PÁ¸À ¸ËzsÀ WÀlPÀ, ¨ÉAUÀ¼ÀÆgÀÄ. (¦7) ¥ÀæwUÀ¼ÀÄ: 50

FRNI No. KARBIL/2001/47147

∞¬Òûª

¨sÁUÀ–IV

Part–IV

¨ÉAUÀ¼ÀÆgÀÄ, ¸ÉÆêÀĪ

Bengaluru, Monday

PERSONNEL AN

NO. DPAR 26 CHUV

The following Notification

Commission of India is republishe

ELECT

Nirvach

No. 100/KT-LA/2/2019 (1):-

of the State of Karnataka elected f

1^st April, 2019, by reason of his resig

2.

WHEREAS, a bye-election i

3.

NOW, THEREFORE, in pu

Representation of the People Act, 195

(A)

calls upon the said 42-Chin

before 27^th May, 2019 (Monday) and

orders made thereunder, a person, b

filling the said vacancy in the Legisla

ª∞ «Ò∏Â

C¢üPÀÈvÀªÁV ¥ÀæPÀn¸À¯ÁzÀÄzÀÄ

«±ÉõÀ gÁdå ¥ÀwæPÉ

ªÁgÀ, K¦æ¯ï 22, 2019 (ªÉʱÁR 2, ±ÀPÀ ªÀµÀð 1

y, April 22, 2019 (Vaisakha 2, Shaka Varsha 1

ND ADMINISTRATIVE REFORMS SECRETA

NOTIFICATION

VISA 2019, BANGALORE, DATED: 22^nd Ap

No. 100/KT-LA/2/2019(1), dated: 22^nd Apri

ed hereunder for general information:

TION COMMISSION OF INDIA

han Sadan, Ashoka Road, New Delhi-110001

Da

NOTIFICATION

WHEREAS, the seat of Dr. Umesh G Jadhav in

from 42-Chincholi (SC) Assembly Constituency

gnation; and

is to be held for the purpose of filling the vacancy

ursuance of sub-section (1) of section 150 and s

51 (43 of 1951), the Election Commission of Indi

ncholi (SC) Assembly Constituency in the Stat

d in accordance with the provisions of the said

elonging to any of the Scheduled Caste of the

ative Assembly of the State;

∏Â√¿Ê

1940)

1940)

£ÀA. 317

No. 317

ARIAT

ril, 2019

il, 2019, of the Election

ated: the 22^nd April, 2019.

2 Vaisakha 1941 (Saka).

the Legislative Assembly

y has become vacant on

y so caused;

sections 30 and 56 of the

a hereby-

te of Karnataka, to elect,

Act and of the rules and

State, for the purpose of

²

(B)

appoints, with respect to the said election,-

(a)

the 29^th April, 2019 (Monday), as the last date for making nominations;

(b)

the 30^th April, 2019 (Tuesday), as the date for scrutiny of nominations;

(c)

the 2^nd May, 2019 (Thursday), as the last date for the withdrawal of candidatures;

(d)

the 19^th May, 2019 (Sunday), as the date on which a poll shall, if necessary, be taken; and

(e)

the 27^th May, 2019 (Monday), as the date before which the election shall be completed;

and

(C)

fixes the hours from 7.00 A.M. to 6.00 P.M. , as the hours during which the poll shall, if

necessary, be taken on the date specified above for the election.

By order,

(B.C. PATRA)

SECRETARY TO THE

ELECTION COMMISSION OF INDIA

H.M. RAGHAVENDRA

Assistant Chief Electoral Officer

and Ex-Officio Under Secretary to Government,

DPAR (Elections).

¸ÀPÁðj ªÀÄÄzÀæuÁ®AiÀÄ, «PÁ¸À ¸ËzsÀ WÀlPÀ, ¨ÉAUÀ¼ÀÆgÀÄ. (¦7) ¥ÀæwUÀ¼ÀÄ: 50

FRNI No. KARBIL/2001/47147

∞¬Òûª

¨sÁUÀ–IV

Part–IV

¨ÉAUÀ¼ÀÆgÀÄ, ¸ÉÆêÀĪ

Bengaluru, Monday

PERSONNEL AN

No. DPAR 445

ELEC

Nirvach

No.434/KT-LA/2018(1):

Representation of the People Act

following further amendment in it

amended from time to time re

Constituencies in the State of Kar

In column (2) of the table

Assembly Constituencies shown

respectively be substituted:-

No and Name of Assembly Con

1

42-Chincholi (SC)

70-Kundagol

¸ÀPÁðj ªÀÄ

ª∞ «Ò∏Â

C¢üPÀÈvÀªÁV ¥ÀæPÀn¸À¯ÁzÀÄzÀÄ

«±ÉõÀ gÁdå ¥ÀwæPÉ

ªÁgÀ, K¦æ¯ï 22, 2019 (ªÉʱÁR 2, ±ÀPÀ ªÀµÀð 1

y, April 22, 2019 (Vaisakha 2, Shaka Varsha 1

ND ADMINISTRATIVE REFORMS SECRETA

NOTIFICATION

5 CHUSIA 2019, Bengaluru, dated: 20-04-2

TION COMMISSION OF INDIA

han Sadan, Ashoka Road, New Delhi-110001

NOTIFICATION

- In pursuance of the powers conferred

, 1951 (43 of 1951), the Election Commiss

ts notification No. 434/KT-LA/2008 (1) date

elating to the appointment of Returning

rnataka, namely:-

appended to the said notification, for the e

n in column (1) below, following corres

nstituency

Designation of Retur

2

Additional Commissioner, Pub

Kalaburgi

Project Director, DUDC, Dharw

ELECTION C

Assistant Chi

Ex-Officio Un

ÄÄzÀæuÁ®AiÀÄ, «PÁ¸À ¸ËzsÀ WÀlPÀ, ¨ÉAUÀ¼ÀÆgÀÄ. (¦7) ¥ÀæwUÀ¼ÀÄ: 50

∏Â√¿Ê

1940)

1940)

£ÀA. 318

No. 318

ARIAT

2019

Dated:- 20^th April, 2019

30 Chaitra, 1941 (Saka)

by Section 21 of the

sion hereby, makes the

ed 28^th March, 2018, as

Officers for Assembly

existing entries against

sponding entries shall

rning Officer

blic Instruction,

wad

By Order,

Sd/-

(B.C. PATRA)

SECRETARY

COMMISSION OF INDIA

H.M. Raghavendra

ief Electoral Officer and

nder Secretary to Govt.,

DPAR (Elections)

FRNI No. KARBIL/2001/47147

∞¬Òûª

¨sÁUÀ–IVA

Part–IVA

¨ÉAUÀ¼ÀÆgÀÄ, UÀÄgÀĪ

Bengaluru, Thursd

Office of the Co

Vanijya Th

No. KGST.C

In exercise of the powers c

the Karnataka Goods and Service

Act), the time limit for furnishing

under the provisions of section 5

Services Tax Rules, 2017 under s

Karnataka Goods and Services Ta

the 12^th day of April, 2019.

¸ÀPÁðj ªÀÄ

ª∞ «Ò∏Â

C¢üPÀÈvÀªÁV ¥ÀæPÀn¸À¯ÁzÀÄzÀÄ

«±ÉõÀ gÁdå ¥ÀwæPÉ

ªÁgÀ, K¦æ¯ï 11, 2019 (ZÉÊvÀæ 21, ±ÀPÀ ªÀµÀð 19

day, April 11, 2019 (Chitra 21, Shaka Varsha 1

ommissioner of Commercial Taxes (Karna

herige Karyalaya, Gandhinagar, Bengaluru,

NOTIFICATION (09 / 2019)

CR.01/17-18, Bengaluru, Dated: 10.04.201

conferred by sub-section (6) of section 39 re

es Tax Act, 2017 (12 of 2017) (hereinafter

the return by a registered person required t

51 of the said Act in FORM GSTR-7 of the

ub-section (3) of section 39 of the said Act r

ax Rules, 2017 for the month of March, 2019

SRIKA

Commissioner of

(Karnataka

ÄÄzÀæuÁ®AiÀÄ, «PÁ¸À ¸ËzsÀ WÀlPÀ, ¨ÉAUÀ¼ÀÆgÀÄ. (¦7) ¥ÀæwUÀ¼ÀÄ: 50

∏Â√¿Ê

940)

1940)

£ÀA. 312

No. 312

ataka)

19

ead with section 168 of

referred to as the said

to deduct tax at source

Karnataka Goods and

read with rule 66 of the

9 is hereby extended till

AR M.S.

f Commercial Taxes

a), Bengaluru

FRNI No. KARBIL/2001/47147

∞¬Òûª

¨sÁUÀ–IVA

Part–IVA

¨ÉAUÀ¼ÀÆgÀÄ, UÀÄgÀĪ

Bengaluru, Thursd

Office of the Co

Vanijya Th

No. KGST.C

In exercise of the powers c

with section 168 of the Karnataka

the recommendations of the Coun

(1-Q/2018), dated the 10^th Septe

Part-IVA, No.1321, dated the 10^th

In the said notification, in the f

inserted, namely: –

“Provided further that the details

the Karnataka Goods and Service

electronically through the common

¸ÀPÁðj ªÀÄ

ª∞ «Ò∏Â

C¢üPÀÈvÀªÁV ¥ÀæPÀn¸À¯ÁzÀÄzÀÄ

«±ÉõÀ gÁdå ¥ÀwæPÉ

ªÁgÀ, K¦æ¯ï 11, 2019 (ZÉÊvÀæ 21, ±ÀPÀ ªÀµÀð 19

day, April 11, 2019 (Chitra 21, Shaka Varsha 1

ommissioner of Commercial Taxes (Karna

herige Karyalaya, Gandhinagar, Bengaluru,

NOTIFICATION (08 / 2019)

CR.01/17-18, Bengaluru, Dated: 10.04.201

conferred by the second proviso to sub-sectio

a Goods and Services Tax Act, 2017 (Karnata

ncil, the following amendments are hereby m

ember, 2018, published in the Karnataka G

September, 2018, namely:–

first paragraph, after the proviso, the follo

of outward supply of goods or services or bo

s Tax Rules, 2017 for the month of March, 2

n portal, on or before the 13^th April, 2019.”.

SRIKA

Commissioner of

(Karnataka

ÄÄzÀæuÁ®AiÀÄ, «PÁ¸À ¸ËzsÀ WÀlPÀ, ¨ÉAUÀ¼ÀÆgÀÄ. (¦7) ¥ÀæwUÀ¼ÀÄ: 50

∏Â√¿Ê

940)

1940)

£ÀA. 313

No. 313

ataka)

19

on (1) of section 37 read

aka Act 27 of 2017), on

made in the Notification

Gazette, Extraordinary,

owing proviso shall be

oth in FORM GSTR-1 of

2019 shall be furnished

AR M.S.

f Commercial Taxes

a), Bengaluru

FRNI No. KARBIL/2001/47147

∞¬Òûª

¨sÁUÀ–IVA

Part–IVA

¨ÉAUÀ¼ÀÆgÀÄ, ¸ÉÆêÀÄ

Bengaluru, Monda

No. FD 48

The Government of Karnat

of Notification (11/2017) No. FD

as amended by Notification No (0

the geographical boundary of Bru

Karnataka Notification No.UDD

Gazette Extraordinary Part IV-A N

as the geographical boundary of th

2. This Notification shall

1^st day of April, 2019.

¸ÀPÁðj ªÀÄ

ª∞ «Ò∏Â

C¢üPÀÈvÀªÁV ¥ÀæPÀn¸À¯ÁzÀÄzÀÄ

«±ÉõÀ gÁdå ¥ÀwæPÉ

ªÁgÀ, K¦æ¯ï 15, 2019 (ZÉÊvÀæ 25, ±ÀPÀ ªÀµÀð 1

ay, April 15, 2019 (Chitra 25, Shaka Varsha 19

FINANCE SECRETARIAT

NOTIFICATION (03-A/2019)

CSL 2017, Bengaluru, dated: 15.04.2019

taka, on the recommendations of the GST Co

48 CSL 2017 dated 29/06/2017 of the Gov

03/2019) No. FD 48 CSL 2017 dated 29/03

hat Bengaluru Mahanagara Palike as notifie

92 MNY 2006, dated 16/01/2007 publis

No.104 dated 16/01/2007 as may be amen

he Metropolitan City of Bengaluru.

be and shall be deemed to have been com

By Order and in the name of the G

NETRAPRABHA M.DH

Under Secretary to Gove

Finance Departmen

ÄÄzÀæuÁ®AiÀÄ, «PÁ¸À ¸ËzsÀ WÀlPÀ, ¨ÉAUÀ¼ÀÆgÀÄ. (¦7) ¥ÀæwUÀ¼ÀÄ: 100

∏Â√¿Ê

1940)

940)

£ÀA. 314

No. 314

ouncil, for the purposes

vernment of Karnataka

3/2019, hereby notifies

ed in the Government of

hed in the Karnataka

nded from time to time,

me into force from the

Governor of Karnataka,

HAYAPULE

ernment (I/c,

t [C.T-1].

FRNI No. KARBIL/2001/47147

∞¬Òûª

¨sÁUÀ–IVA

Part–IVA

¨ÉAUÀ¼ÀÆgÀÄ, ¸ÉÆêÀÄ

Bengaluru, Monda

No. FD 47

In exercise of the powers c

Act, 2017 (Karnataka Act 27 of 20

of Karnataka, hereby makes the f

Tax Rules, 2017, namely:-

1. Title and commencem

Services Tax (Third Amendment) R

(2) Rule 5 shall be deem

remaining provisions shall be d

April, 2019.

2. Amendment of rule

(hereinafter referred to as the said

explanation shall be inserted, nam

“Explanation: - For the pur

means the value of the ent

availed thereon.”

3. Amendment of rule 42.- In ru

(1) in sub rule (1),-

(a) in clause (f), the follo

“Explanation: For th

of services covered b

T4 shall be zero dur

be commonly used

issuance of comple

earlier, and those w

(b) in clause (g), after t

“and at summary le

(c) in clause (h),-

(i) for the bra

substituted;

(d) in clause (i),-

(i) before the pr

ª∞ «Ò∏Â

C¢üPÀÈvÀªÁV ¥ÀæPÀn¸À¯ÁzÀÄzÀÄ

«±ÉõÀ gÁdå ¥ÀwæPÉ

ªÁgÀ, K¦æ¯ï 15, 2019 (ZÉÊvÀæ 25, ±ÀPÀ ªÀµÀð 1

ay, April 15, 2019 (Chitra 25, Shaka Varsha 19

FINANCE SECRETARIAT

NOTIFICATION (4-B/2019)

CSL 2017, Bengaluru, dated: 15.04.2019

conferred by section 164 of the Karnataka G

017), on the recommendation of the GST Co

following rules further to amend the Karnata

ment.- (1) These rules may be called the

Rules, 2019.

med to have come into force with effect

eemed to have come into force with effec

41.- In the Karnataka Goods and Serv

d rules), in rule 41, in sub-rule (1), after th

mely:-

rpose of this sub-rule, it is hereby clarified th

tire assets of the business, whether or not in

ule 42 of the said rules,-

owing Explanation shall be inserted, namely

he purpose of this clause, it is hereby clarified

by clause (b) of paragraph 5 of Schedule II o

ring the construction phase because inputs

for construction of apartments booked on

etion certificate or first occupation of the

hich are not booked by the said date.”

he letter and figure “FORM GSTR-2”, the w

evel in FORM GSTR-3B” shall be inserted;

ackets and letter “(g)”, the brackets and

roviso, the following proviso shall be inserted

∏Â√¿Ê

1940)

940)

£ÀA. 315

No. 315

Goods and Services Tax

ouncil, the Government

aka Goods and Services

Karnataka Goods and

from 29.03.2019 and

ct from the 1st day of

vices Tax Rules, 2017

e proviso, the following

hat the “value of assets”

nput tax credit has been

y:-

d that in case of supply

of the said Act, value of

and input services will

n or before the date of

e project, whichever is

words, letters and figure

d letter “(f)” shall be

d, namely:-

²

“Provided that in case of supply of services covered by clause (b) of paragraph 5

of Schedule II of the Act, the value of ‘E/F’ for a tax period shall be calculated

for each project separately, taking value of E and F as under:-

E= aggregate carpet area of the apartments, construction of which is exempt

from tax plus aggregate carpet area of the apartments, construction of which is

not exempt from tax, but are identified by the promoter to be sold after issue of

completion certificate or first occupation, whichever is earlier;

F= aggregate carpet area of the apartments in the project;

Explanation 1: In the tax period in which the issuance of completion certificate

or first occupation of the project takes place, value of E shall also include

aggregate carpet area of the apartments, which have not been booked till the

date of issuance of completion certificate or first occupation of the project,

whichever is earlier;

Explanation 2: Carpet area of apartments, tax on construction of which is paid

or payable at the rates specified for items (i), (ia), (ib), (ic) or (id), against serial

number 3 of the Table in the Notification (11/2017) No. FD 48 CSL 2017 dated

the 29^th June, 2017, published in Karnataka Gazette, Extraordinary, Part –IVA,

No. 601, dated the 29^th June, 2017, as amended, shall be taken into account

for calculation of value of ‘E’ in view of Explanation (iv) in paragraph 4 of the

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

published in Karnataka Gazette, Extraordinary, Part –IVA, No. 601, dated the

29^th June, 2017, as amended.

(ii) in the proviso, for the word “Provided”, the words “Provided further” shall be

substituted;

(e) for clause (l), the following clause shall be substituted, namely:-

“(l) the amount ‘C3‘, ‘D1’ and ‘D2’ shall be computed separately for input tax credit of

central tax, State tax, Union territory tax and integrated tax and declared in FORM

GSTR-3B or through FORM DRC-03;”;

(f) in the clause (m), for the words “added to the output tax liability of the registered

person”, the words, letters and figures “reversed by the registered person in FORM

GSTR-3B or through FORM DRC-03” shall be substituted;

(2) in sub rule (2), for the words “The input tax credit”, the words, brackets figures and letter

“Except in case of supply of services covered by clause (b) of paragraph 5 of the Schedule II of

the Act, the input tax credit” shall be substituted;

(3) in clause (a) of sub-rule (2), for the words “added to the output tax liability of the registered

person”, the words, letters and figures “reversed by the registered person in FORM GSTR-3B

or through FORM DRC-03” shall be substituted;

(4) after sub rule (2), the following shall be inserted, namely:-

“(3) In case of supply of services covered by clause (b) of paragraph 5 of the Schedule II of the

Act, the input tax determined under sub-rule (1) shall be calculated finally, for each ongoing

project or project which commences on or after 1^st April, 2019, which did not undergo or did

not require transition of input tax credit consequent to change of rates of tax on 1^st April,

2019 in accordance with Notification (11/2017) No. FD 48 CSL 2017 dated the 29^th June,

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

June, 2017, as amended for the entire period from the commencement of the project or

1^stJuly, 2017, whichever is later, to the completion or first occupation of the project,

whichever is earlier, before the due date for furnishing of the return for the month of

September following the end of financial year in which the completion certificate is issued or

first occupation takes place of the project, in the manner prescribed in the said sub-rule,

with the modification that value of E/F shall be calculated taking value of E and F as under:

E= aggregate carpet area of the apartments, construction of which is exempt from tax plus

aggregate carpet area of the apartments, construction of which is not exempt from tax, but

³

which have not been booked till the date of issuance of completion certificate or first

occupation of the project, whichever is earlier:

F= aggregate carpet area of the apartments in the project;

and,-

(a) where the aggregate of the amounts calculated finally in respect of ‘D1’ and ‘D2’ exceeds

the aggregate of the amounts determined under sub-rule (1) in respect of ‘D1’ and ‘D2’, such

excess shall be reversed by the registered person in FORM GSTR-3B or through FORM

DRC-03 in the month not later than the month of September following the end of the

financial year in which the completion certificate is issued or first occupation of the project

takes place and the said person shall be liable to pay interest on the said excess amount at

the rate specified in sub-section (1) of section 50 for the period starting from the first day of

April of the succeeding financial year till the date of payment; or

(b) where the aggregate of the amounts determined under sub-rule (1) in respect of ‘D1’ and

‘D2’ exceeds the aggregate of the amounts calculated finally in respect of ‘D1’ and ‘D2’, such

excess amount shall be claimed as credit by the registered person in his return for a month

not later than the month of September following the end of the financial year in which the

completion certificate is issued or first occupation takes place of the project.

(4) In case of supply of services covered by clause (b) of paragraph 5 of Schedule II of the Act,

the input tax determined under sub-rule (1) shall be calculated finally, for commercial

portion in each project, other than residential real estate project (RREP), which underwent

transition of input tax credit consequent to change of rates of tax on the 1^st April, 2019 in

accordance with Notification (11/2017) No. FD 48 CSL 2017 dated the 29^th June, 2017,

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

2017, as amended for the entire period from the commencement of the project or 1^st July,

2017, whichever is later, to the completion or first occupation of the project, whichever is

earlier, before the due date for furnishing of the return for the month of September following

the end of financial year in which the completion certificate is issued or first occupation

takes place of the project, in the following manner.

(a) The aggregate amount of common credit on commercial portion in the project

(C3aggregate_comm) shall be calculated as under,

C3aggregate_comm =[aggregate of amounts of C3 determined under sub- rule (1) for the tax

periods starting from 1^st July, 2017 to 31^st March, 2019, x (AC / AT)] + [

aggregate of amounts of C3 determined under sub- rule (1)for the tax periods

starting from 1^st April, 2019 to the date of completion or first occupation of the

project, whichever is earlier]

Where, -

AC = total carpet area of the commercial apartments in the project

AT = total carpet area of all apartments in the project

(b) The amount of final eligible common credit on commercial portion in the project

(C3final_comm) shall be calculated as under

C3final_comm =C3aggregate_comm x (E/ F)

Where, -

E = total carpet area of commercial apartments which have not been booked till the

date of issuance of completion certificate or first occupation of the project, whichever is

earlier.

F = AC = total carpet area of the commercial apartments in the project

(c) where, C3aggregate_comm exceeds C3final_comm, such excess shall be reversed by the registered

person in FORM GSTR-3B or through FORM DRC-03 in the month not later than the

month of September following the end of the financial year in which the completion

certificate is issued or first occupation takes place of the project and the said person

shall be liable to pay interest on the said excess amount at the rate specified in sub-

section (1) of section 50 for the period starting from the first day of April of the

succeeding financial year till the date of payment;

⁴

(d) where, C3final_comm exceeds C3aggregate_comm, such excess amount shall be claimed as credit

by the registered person in his return for a month not later than the month of

September following the end of the financial year in which the completion certificate is

issued or first occupation takes place of the project.

(5) Input tax determined under sub- rule (1) shall not be required to be calculated finally on

completion or first occupation of an RREP which underwent transition of input tax credit

consequent to change of rates of tax on 1^st April, 2019 in accordance with Notification

(11/2017) No. FD 48 CSL 2017 dated the 29^th June, 2017, published in Karnataka Gazette,

Extraordinary, Part –IVA, No. 601, dated the 29^th June, 2017, as amended.

(6) Where any input or input service are used for more than one project, input tax credit with

respect to such input or input service shall be assigned to each project on a reasonable basis

and credit reversal pertaining to each project shall be carried out as per sub-rule (3).”.

4. Amendment of rule 43.- In rule 43 of the said rules,-

(i)

in sub rule (1),-

(a) in clause (a), after the word, letters and figure “FORM GSTR-2”, the word, letters and

figure “and FORM GSTR-3B” shall be inserted;

(b) in clause (b), after the letters and figure “FORM GSTR-2”, the word, letters and figure

“and FORM GSTR-3B” shall be inserted;

(c) after clause (b), the following explanation shall be inserted, namely: -

“Explanation: For the purpose of this clause, it is hereby clarified that in case of supply

of services covered by clause (b) of paragraph 5 of the Schedule II of the said Act, the

amount of input tax in respect of capital goods used or intended to be used exclusively

for effecting supplies other than exempted supplies but including zero rated supplies,

shall be zero during the construction phase because capital goods will be commonly

used for construction of apartments booked on or before the date of issuance of

completion certificate or first occupation of the project, whichever is earlier, and those

which are not booked by the said date.”;

(d) in clause (g),-

(A) after the letter and words “‘F’ is the total turnover”, the words “in the State”

shall be inserted;

(B) Before the proviso, the following proviso shall be inserted, namely,-

“Provided that in case of supply of services covered by clause (b) of paragraph 5

of the Schedule II of the Act, the value of ‘E/F’ for a tax period shall be

calculated for each project separately, taking value of E and F as under:

E= aggregate carpet area of the apartments, construction of which is exempt

from tax plus aggregate carpet area of the apartments, construction of which is

not exempt from tax, but are identified by the promoter to be sold after issue of

completion certificate or first occupation, whichever is earlier;

F= aggregate carpet area of the apartments in the project;

Explanation1: In the tax period in which the issuance of completion certificate

or first occupation of the project takes place, value of E shall also include

aggregate carpet area of the apartments, which have not been booked till the

date of issuance of completion certificate or first occupation of the project,

whichever is earlier.

Explanation 2: Carpet area of apartments, tax on construction of which is paid

or payable at the rates specified for items (i), (ia), (ib), (ic) or (id), against serial

number 3 of the Table in Notification (11/2017) No. FD 48 CSL 2017 dated the

29^th June, 2017, published in Karnataka Gazette, Extraordinary, Part –IVA, No.

601, dated the 29^th June, 2017, as amended, shall be taken into account for

calculation of value of ‘E’ in view of Explanation (iv) in paragraph 4 of the

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

published in Karnataka Gazette, Extraordinary, Part –IVA, No. 601, dated the

29^th June, 2017, as amended.”;

⁵

(C) in the proviso, for the word “Provided”, the words “Provided further” shall be

substituted;

(e) after clause (h), the following clause shall be inserted, namely,-

“(i) The amount Te shall be computed separately for input tax credit of central tax,

State tax, Union territory tax and integrated tax and declared in FORM GSTR-3B.”;

(ii)

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

“(2) In case of supply of services covered by clause (b) of paragraph 5 of schedule II of the Act,

the amount of common credit attributable towards exempted supplies (Te^final) shall be

calculated finally for the entire period from the commencement of the project or 1^st July,

2017, whichever is later, to the completion or first occupation of the project, whichever is

earlier, for each project separately, before the due date for furnishing of the return for the

month of September following the end of financial year in which the completion certificate is

issued or first occupation takes place of the project, as under:

Te^final= [(E1 + E2 + E3) /F] x Tc^final,

Where,-

E1= aggregate carpet area of the apartments, construction of which is exempt from tax

E2= aggregate carpet area of the apartments, supply of which is partly exempt and partly

taxable, consequent to change of rates of tax on 1^st April, 2019, which shall be calculated as

under, -

E2= [Carpet area of such apartments] x [V1/ (V1+V2)],-

Where,-

V1 is the total value of supply of such apartments which was exempt from tax; and

V2 is the total value of supply of such apartments which was taxable

E3 = aggregate carpet area of the apartments, construction of which is not exempt from tax,

but have not been booked till the date of issuance of completion certificate or first occupation

of the project, whichever is earlier:

F= aggregate carpet area of the apartments in the project;

Tc^final = aggregate of A^final in respect of all capital goods used in the project and A^final for each

capital goods shall be calculated as under,

A^final= A x (number of months for which capital goods is used for the project/ 60)

and,-

(a) where value of Te^final exceeds the aggregate of amounts of Te determined for each tax period

under sub-rule (1), such excess shall be reversed by the registered person in FORM GSTR-3B

or through FORM DRC-03 in the month not later than the month of September following the

end of the financial year in which the completion certificate is issued or first occupation takes

place of the project and the said person shall be liable to pay interest on the said excess

amount at the rate specified in sub-section (1) of section 50 for the period starting from the

first day of April of the succeeding financial year till the date of payment; or

(b) where aggregate of amounts of Te determined for each tax period under sub-rule (1)

exceeds Te^final, such excess amount shall be claimed as credit by the registered person in his

return for a month not later than the month of September following the end of the financial

year in which the completion certificate is issued or first occupation takes place of the project.

Explanation.- For the purpose of calculation of Tc^final, part of the month shall be treated as one

complete month.

(3) The amount Te^final and Tc^final all be computed separately for input tax credit of central tax,

State tax, Union territory tax and integrated tax.

(4) Where any capital goods are used for more than one project, input tax credit with respect

to such capital goods shall be assigned to each project on a reasonable basis and credit

reversal pertaining to each project shall be carried out as per sub-rule (2).

⁶

(5) Where any capital goods used for the project have their useful life remaining on the

completion of the project, input tax credit attributable to the remaining life shall be availed in

the project in which the capital goods is further used;”;

(iii)

the Explanation shall be numbered as “Explanation 1” thereof and after Explanation 1 as

so numbered, the following Explanation shall be inserted, namely:-

“Explanation 2: For the purposes of rule 42 and this rule,-

(i) the term “apartment” shall have the same meaning as assigned to it in clause (e) of section

2 of the Real Estate (Regulation and Development) Act, 2016 (Central Act 16 of 2016);

(ii) the term “project” shall mean a real estate project or a residential real estate project;

(iii) the term “Real Estate Project (REP)” shall have the same meaning as assigned to it in in

clause (zn) of section 2 of the Real Estate (Regulation and Development) Act, 2016 (Central

Act 16 of 2016);

(iv) the term “Residential Real Estate Project (RREP)” shall mean a REP in which the carpet

area of the commercial apartments is not more than 15 per cent. of the total carpet area of all

the apartments in the REP;

(v) the term “promoter” shall have the same meaning as assigned to it in in clause (zk) of

section 2 of the Real Estate (Regulation and Development) Act, 2016 (Central Act 16 of 2016);

(vi) “Residential apartment” shall mean an apartment intended for residential use as declared

to the Real Estate Regulatory Authority or to competent authority;

(vii) “Commercial apartment” shall mean an apartment other than a residential apartment;

(viii) the term "competent authority” as mentioned in definition of “residential apartment”,

means the local authority or any authority created or established under any law for the time

being in force by the Central Government or State Government or Union Territory

Government, which exercises authority over land under its jurisdiction, and has powers to

give permission for development of such immovable property;

(ix) the term “Real Estate Regulatory Authority” shall mean the Authority established under

sub- section (1) of section 20 (1) of the Real Estate (Regulation and Development) Act, 2016

(Central Act 16 of 2016) by the Central Government or State Government;

(x) the term “carpet area” shall have the same meaning assigned to it in in clause (k) of section

2 of the Real Estate (Regulation and Development) Act, 2016 (Central Act 16 of 2016);

(xi) “an apartment booked on or before the date of issuance of completion certificate or first

occupation of the project” shall mean an apartment which meets all the following three

conditions, namely-

(a) part of supply of construction of the apartment service has time of supply on or

before the said date; and

(b) consideration equal to at least one installment has been credited to the bank

account of the registered person on or before the said date; and

(c) an allotment letter or sale agreement or any other similar document evidencing

booking of the apartment has been issued on or before the said date.

(xii) The term “ongoing project” shall have the same meaning as assigned to it in Notification

(11/2017) No. FD 48 CSL 2017 dated the 29^th June, 2017, published in Karnataka Gazette,

Extraordinary, Part –IVA, No. 601, dated the 29^th June, 2017, as amended;

(xiii) The term “project which commences on or after 1^st April, 2019” shall have the same

meaning as assigned to it in Notification (11/2017) No. FD 48 CSL 2017 dated the 29^th June,

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

June, 2017, as amended;”.

5. Insertion of new rule 88A.- After rule 88 of the said rules, the following shall be inserted,

namely:-

“88A. Order of utilization of input tax credit.- Input tax credit on account of integrated tax

shall first be utilised towards payment of integrated tax, and the amount remaining, if any,

⁷

may be utilised towards the payment of central tax and State tax or Union territory tax, as

the case may be, in any order:

Provided that, the input tax credit on account of central tax, State tax or Union territory tax

shall be utilised towards payment of integrated tax, central tax, State tax or Union territory

tax, as the case may be, only after the input tax credit available on account of integrated tax

has first been utilised fully.”.

6. Substitution of rule 100.- For rule 100 of the said rules, the following shall be

substituted, namely:–

“100. Assessment in certain cases.- (1) The order of assessment made under sub-section

(1) of section 62 shall be issued in FORM GST ASMT-13 and a summary thereof shall be uploaded

electronically in FORM GST DRC-07.

(2)

The proper officer shall issue a notice to a taxable person in accordance with the

provisions of section 63 in FORM GST ASMT-14 containing the grounds on which the assessment

is proposed to be made on best judgment basis and shall also serve a summary thereof

electronically in FORM GST DRC-01, and after allowing a time of fifteen days to such person to

furnish his reply, if any, pass an order in FORM GST ASMT-15 and summary thereof shall be

uploaded electronically in FORM GST DRC-07.

(3)

The order of assessment under sub-section (1) of section 64 shall be issued in FORM

GST ASMT-16 and a summary of the order shall be uploaded electronically in FORM GST DRC-07.

(4)

The person referred to in sub-section (2) of section 64 may file an application for

withdrawal of the assessment order in FORM GST ASMT–17.

(5)

The order of withdrawal or, as the case may be, rejection of the application under

sub-section (2) of section 64 shall be issued in FORM GST ASMT-18.”

7. Substitution of rule 142.- For rule 142 of the said rules, the following shall be

substituted, namely:–

“142. Notice and order for demand of amounts payable under the Act.- (1) The proper

officer shall serve, along with the

(a) notice issued under section 52 or section 73 or section 74 or section 76 or section 122 or

section 123 or section 124 or section 125 or section 127 or section 129 or section 130, a

summary thereof electronically in FORM GST DRC-01,

(b) statement under sub-section (3) of section 73 or sub-section (3) of section 74, a summary

thereof electronically in FORM GST DRC-02, specifying therein the details of the amount

payable.

(2)

Where, before the service of notice or statement, the person chargeable with tax

makes payment of the tax and interest in accordance with the provisions of sub-section (5) of section

73 or, as the case may be, tax, interest and penalty in accordance with the provisions of sub-section

(5) of section 74, or where any person makes payment of tax, interest, penalty or any other amount

due in accordance with the provisions of the Act he shall inform the proper officer of such payment

in FORM GST DRC-03 and the proper officer shall issue an acknowledgement, accepting the

payment made by the said person in FORM GST DRC–04.

(3)

Where the person chargeable with tax makes payment of tax and interest under sub-

section (8) of section 73 or, as the case may be, tax, interest and penalty under sub-section (8) of

section 74 within thirty days of the service of a notice under sub-rule (1), or where the person

concerned makes payment of the amount referred to in sub-section (1) of section 129 within

fourteen days of detention or seizure of the goods and conveyance, he shall intimate the proper

officer of such payment in FORM GST DRC-03 and the proper officer shall issue an order in FORM

GST DRC-05 concluding the proceedings in respect of the said notice.

(4)

The representation referred to in sub-section (9) of section 73 or sub-section (9) of

section 74 or sub-section (3) of section 76 or the reply to any notice issued under any section whose

summary has been uploaded electronically in FORM GST DRC-01 under sub-rule (1) shall be

furnished in FORM GST DRC-06.

(5)

A summary of the order issued under section 52 or section 62 or section 63 or section

64 or section 73 or section 74 or section 75 or section 76 or section 122 or section 123 or section

⁸

124 or section 125 or section 127 or section 129 or section 130 shall be uploaded electronically in

FORM GST DRC-07, specifying therein the amount of tax, interest and penalty payable by the

person chargeable with tax.

(6)

The order referred to in sub-rule (5) shall be treated as the notice for recovery.

(7)

Where a rectification of the order has been passed in accordance with the provisions

of section 161 or where an order uploaded on the system has been withdrawn, a summary of the

rectification order or of the withdrawal order shall be uploaded electronically by the proper officer in

FORM GST DRC-08.”

8. Substitution of FORM GST DRC-01.- For FORM GST DRC-01 of the said rules, the

following FORM shall be substituted, namely:–

“FORM GST DRC - 01

[See rule 100 (2) & 142(1)(a)]

Reference No:

To

____________GSTIN/Temp. ID

------------------ Name

____________Address

Date:

Tax Period -------------

F.Y. ----------

Act -

Section / sub-section under which SCN is being issued -

SCN Reference No. ----

Date ----

Summary of Show Cause Notice

Brief facts of the case :

Grounds :

Tax and other dues :

(Amount in Rs.)

Sr.

No.

Tax

rate

Turnover Tax

Period

Act

POS

(Place

of

Supply)

Tax Interest

Penalty Others

Total

From

To

1

2

3

4

5

6

7

8

9

10

11

12

Total

Signature

Name

Designation

Jurisdiction

Address

Note -

Only applicable fields may be filled up.

Column nos. 2, 3, 4 and 5 of the above Table i.e. tax rate, turnover and tax period are not

mandatory.

Place of Supply (POS) details shall be required only if the demand is created under the IGST Act.”.

⁹

9. Substitution of FORM GST DRC-02.- For FORM GST DRC-02 of the said rules, the

following FORM shall be substituted, namely:–

“FORM GST DRC -02

[See rule 142(1)(b)]

Reference No:

Date:

To

_______________ GSTIN/ID

----------------------- Name

_______________ Address

Tax Period : F.Y. :

Section /sub-section under which statement is being issued :

SCN Ref. No. -------

Date –

Statement Ref. No. ---- Date -

Summary of Statement :

(a) Brief facts of the case :

(b) Grounds :

(c) Tax and other dues :

(Amount in Rs.)

Sr. No.

Tax

rate

Turnover Tax

Period

Act

POS

(Place of

Supply)

Tax

Interest

Penalty Others

Total

From

To

1

2

3

4

5

6

7

8

9

10

11

12

Total

Signature

Name

Designation

Jurisdiction

Address

Note -

Only applicable fields may be filled up.

Column nos. 2, 3, 4 and 5 of the above Table i.e. tax rate, turnover and tax period are not

mandatory.

Place of Supply (POS) details shall be required only if the demand is created under the IGST Act.”.

10

10. Substitution of FORM GST DRC-07.- For FORM GST DRC-07 of the said rules, the

following FORM shall be substituted, namely:–

“FORM GST DRC-07

[See rule 100(1), 100(2), 100(3) & 142(5)]

Summary of the order

Reference No. -

Date –

1. Details of order :

(a) Order No. :

(b) Order date :

(c) Financial year :

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

2. Issues involved :

3. Description of goods / services (if applicable):

Sr. No.

HSN code

Description

4. Section(s) of the Act under which demand is created:

5. Details of demand :

(Amount in Rs.)

You are hereby directed to make the payment by <Date> failing which proceedings shall be initiated

against you to recover the outstanding dues.

Signature

Name

Designation

Jurisdiction

Address

To

_______________ (GSTIN/ID)

--------------------------Name

_______________ (Address )

Note –

Only applicable fields may be filled up.

Column nos. 2, 3, 4 and 5 of the Table at serial no. 5 i.e. tax rate, turnover and tax period are not

mandatory.

Place of Supply (POS) details shall be required only if the demand is created under the IGST Act.”.

Sr. No.

Tax

Rate

Turnover

Tax Period

Act

POS

(Place of

Supply)

Tax

Interest

Penalty Others

Total

From

To

1

2

3

4

5

6

7

8

9

10

11

12

Total

11

11. Substitution of FORM GST DRC-08.- For FORM GST DRC-08 of the said rules, the

following shall be substituted, namely:–

“FORM GST DRC - 08

[See rule 142(7)]

Reference No.:

Date:

Summary of Rectification /Withdrawal Order

1. Particulars of order:

(a) Financial year, if applicable

(b) Tax period, if any

From --- To ----

(c) Section under which

order is passed

(d) Original order no.

(e) Original order date

(f) Rectification order no.

(g) Rectification order date

ARN, if applied for rectification

(i) Date of ARN

2. Your application for rectification of the order referred to above has been examined

3 It has come to my notice that the above said order requires rectification (Reason

for rectification as per attached annexure)

4. The order referred to above (issued under section 129) requires to be withdrawn

5. Description of goods / services (if applicable) :

Sr. No.

HSN code

Description

6. Section of the Act under which demand is created:

7. Details of demand, if any, after rectification :

(Amount in Rs.)

You are hereby directed to make the payment by <Date> failing which proceedings shall be initiated

against you to recover the outstanding dues.

Signature

Name

Designation

Jurisdiction

Address

To

_______________ (GSTIN/ID)

_______________ Name

_______________ (Address )

Note –

Only applicable fields may be filled up.

Column nos. 2, 3, 4 and 5 of the Table at serial no. 7 i.e. tax rate, turnover and tax period are not

mandatory.

Place of Supply (POS) details shall be required only if the demand is created under the IGST Act.

Demand table at serial no. 7 shall not be filled up if an order issued under section 129 is being

withdrawn.”.

Sr. No.

Tax

Rate

Turnover

Tax Period

Act

POS

(Place of

Supply)

Tax

Interest

Penalty Others

Total

From

To

1

2

3

4

5

6

7

8

9

10

11

12

Total

12

12. Substitution of FORM GST ASMT- 13.- For FORM GST ASMT-13 of the said rules, the

following FORM shall be substituted, namely:–

“FORM GST ASMT- 13

[See rule 100(1)]

Reference No.:

Date:

To

_______________ (GSTIN/ID)

_______________ Name

_______________ (Address )

Tax Period :

F.Y. : Return Type :

Notice Reference No.:

Date :

Assessment order under section 62

Assessment Order under Section 62

(Centre’s Assessment order under Section 62)

Preamble - << standard >>

The notice referred to above was issued to you under section 46 of the Act for failure to furnish the

return for the said tax period. From the records available with the department, it has been noticed

that you have not furnished the said return till date.

Therefore, on the basis of information available with the department, the amount assessed and

payable by you is as under:

Introduction :

Submissions, if any :

Discussions and Findings :

Conclusion :

Amount assessed and payable (Details at Annexure):

(Amount in Rs.)

Please note that interest has been calculated up to the date of passing the order. While making

payment, interest for the period between the date of order and the date of payment shall also be

worked out and paid along with the dues stated in the order.

You are also informed that if you furnish the return within a period of 30 days from the date

of service of this order, the order shall be deemed to have been withdrawn; otherwise, proceedings

shall be initiated against you, after the aforesaid period, to recover the outstanding dues.

Signature

Name

Designation

Jurisdiction

Address

Note –

Only applicable fields may be filled up.

Column nos. 2, 3, 4 and 5 of the above Table i.e. tax rate, turnover and tax period are not

mandatory.

Place of Supply (POS) details shall be required only if demand is created under IGST Act.”.

Act/ Rules Provisions:

Sr.

No.

Tax

rate

Turnover

Tax period

Act

POS

(Place

of

supply)

Tax

Interest

Penalty

Others

Total

From

To

1

2

3

4

5

6

7

8

9

10

11

12

Total

13

13. Substitution of FORM GST ASMT-15.- In the said rules, for FORM GST ASMT-15, the

following FORM shall be substituted, namely:–

“FORM GST ASMT - 15

[See rule 100(2)]

Reference No.:

Date:

To

_______________ (GSTIN/ID)

_______________ Name

_______________ (Address )

Tax Period :

F.Y. :

SCN reference no. :

Date :

Centre’s Assessment order under section 63

Preamble - << standard >>

The notice referred to above was issued to you to explain the reasons for continuing to

conduct business as an un-registered person, despite being liable to be registered under the Act.

OR

The notice referred to above was issued to you to explain the reasons as to why you should

not pay tax for the period …………. as your registration has been cancelled under sub-section (2) of

section 29 with effect from------------

Whereas, no reply was filed by you or your reply was duly considered during proceedings

held on --------- date(s).

On the basis of information available with the department / record produced during

proceedings, the amount assessed and payable by you is as under:

Introduction :

Submissions, if any :

Conclusion (to drop proceedings or to create demand) :

Amount assessed and payable :

(Amount in Rs.)

Please note that interest has been calculated upto the date of passing the order. While making

payment, interest for the period between the date of order and the date of payment shall also be

worked out and paid along with the dues stated in the order.

You are hereby directed to make the payment by << date >> failing which proceedings shall

be initiated against you to recover the outstanding dues.

Signature

Name

Designation

Jurisdiction

Address

Note –

Only applicable fields may be filled up.

Column nos. 2, 3, 4 and 5 of the above Table i.e. tax rate, turnover and tax period are not

mandatory.

Place of Supply (POS) details shall be required only if demand is created under IGST Act.”.

Sr.

No.

Tax Rate Turnover

Tax Period Act

POS

(Place of

Supply)

Tax

Interest Penalty Others Total

From

To

1

2

3

4

5

6

7

8

9

10

11

12

Total

14

14. Substitution of FORM GST ASMT-16.- In the said rules, for FORM GST ASMT-16, the

following FORM shall be substituted, namely:–

“FORM GST ASMT – 16

[See rule 100(3)]

Reference No.:

Date:

To

_______________ (GSTIN/ID)

_______________ Name

_______________ (Address )

Tax Period :

F.Y. :

Centre’s Assessment order under section 64

Preamble - << standard >>

It has come to my notice that un-accounted for goods are lying in stock at godown---------

(address) or in a vehicle stationed at -------------- (address & vehicle detail) and you were not able to,

account for these goods or produce any document showing the detail of the goods.

Therefore, I proceed to assess the tax due on such goods as under:

Introduction :

Discussion & finding :

Conclusion :

Amount assessed and payable (details at Annexure) :

(Amount in Rs.)

Please note that interest has been calculated upto the date of passing the order. While

making payment, interest for the period between the date of order and the date of payment shall also

be worked out and paid along with the dues stated in the order.

You are hereby directed to make the payment by << date >> failing which proceedings shall

be initiated against you to recover the outstanding dues.

Signature

Name

Designation

Jurisdiction

Address

Note –

Only applicable fields may be filled up.

Column nos. 2, 3, 4 and 5 of the above Table i.e. tax rate, turnover and tax period are not

mandatory.

Place of Supply (POS) details shall be required only if demand is created under IGST Act.”

Sr. No.

Tax

Rate

Turnover

Tax Period

Act

POS

(Place of

Supply)

Tax

Interest

Penalty

Others

Total

From

To

1

2

3

4

5

6

7

8

9

10

11

12

Total

15

15. Amendment of FORM GST CPD-02.- In FORM GST CPD-02 of the said rules, for the

table and Note below the table, the following table and Note shall be substituted, namely:–

“Sr. No.

Offence

Act

Compounding amount

(Rs.)

(1)

(2)

(3)

(4)

Note:- (1) In case the offence committed by the taxable person falls in more than one category

specified in Column (2), the compounding amount shall be the amount specified in column (3),

which is the maximum of the amounts specified against the categories in which the offence sought

to be compounded can be categorized.

(2) This amount will be deposited under minor head “Other”.

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].

¸ÀPÁðj ªÀÄÄzÀæuÁ®AiÀÄ, «PÁ¸À ¸ËzsÀ WÀlPÀ, ¨ÉAUÀ¼ÀÆgÀÄ. (¦7) ¥ÀæwUÀ¼ÀÄ: 100

FRNI No. KARBIL/2001/47147

∞¬Òûª

¨sÁUÀ–IVA

Part–IVA

¨ÉAUÀ¼ÀÆgÀÄ, ªÀÄAUÀ¼Àª

Bengaluru, Tuesda

Office of the Co

Vanijya Th

No. KGST.C

In exercise of the powers c

Act, 2017 (Karnataka Act 27 of 2

Services Tax Rules, 2017 (herea

recommendations of the Council

10^th August, 2018 published in th

13^th August, 2018, the following fu

In the said notification, in the firs

inserted, namely:-

“Provided also that the return in

shall be furnished electronically th

2. This notification shall come into

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ªÁgÀ, K¦æ¯ï 23, 2019 (ªÉʱÁR 3, ±ÀPÀ ªÀµÀð 1

ay, April 23, 2019 (Vaisakha 3, Shaka Varsha 1

ommissioner of Commercial Taxes (Karna

herige Karyalaya, Gandhinagar, Bengaluru,

NOTIFICATION (10/2019)

CR.01/17-18, Bengaluru, Dated: 22.04.201

conferred by section 168 of the Karnataka G

017) read with sub-rule (5) of rule 61 of the

after in this notification referred to as th

l, in Notification (1-K/2018) No.KGST.CR.

he Karnataka Gazette, Extraordinary, Part-IV

urther amendments are hereby made, namel

st paragraph, after the fourth proviso, the fol

FORM GSTR-3B of the said rules for the

hrough the common portal, on or before the

o force with effect from the 20^th day of April

SRIKA

Commissioner of

(Karnataka

ÄÄzÀæuÁ®AiÀÄ, «PÁ¸À ¸ËzsÀ WÀlPÀ, ¨ÉAUÀ¼ÀÆgÀÄ. (¦7) ¥ÀæwUÀ¼ÀÄ: 50

∏Â√¿Ê

1940)

1940)

£ÀA. 320

No. 320

ataka)

19

Goods and Services Tax

e Karnataka Goods and

he said rules), on the

01/2017-18 dated the

VA, No.1266, dated the

ly:-

llowing proviso shall be

month of March, 2019

23^rd April, 2019.”.

, 2019.

AR M.S.

f Commercial Taxes

a), Bengaluru

FRNI No. KARBIL/2001/47147

∞¬Òûª

¨sÁUÀ–IVA

Part–IVA

¨ÉAUÀ¼ÀÆgÀÄ, ªÀÄAUÀ¼Àª

Bengaluru, Tuesda

No. FD 47

WHEREAS, sub-section (2

(hereinafter referred to as the ‘KG

situations described in clause (a) t

(a) a registered person h

under as may be pres

(b) a person paying tax

tax periods; or

(c) any registered person

returns for a continuo

(d) any person who has t

not commenced busin

(e) registration has been

of facts:

Provided that the p

person an opportunity of b

AND WHEREAS, sub-sect

(opportunity of being hear

……….

(c) by sending a commun

as amended from time to

(d) by making it available

………

AND WHEREAS, sub-sect

registration within thirty days from

AND WHEREAS, sub-secti

any person aggrieved by any dec

months from the date on which th

section (4) of section 107 of the

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«±ÉõÀ gÁdå ¥ÀwæPÉ

ªÁgÀ, K¦æ¯ï 23, 2019 (ªÉʱÁR 3, ±ÀPÀ ªÀµÀð 1

ay, April 23, 2019 (Vaisakha 3, Shaka Varsha 1

FINANCE SECRETARIAT

ORDER NO.05/2019

CSL 2017, Bengaluru, dated: 23/04/2019

REMOVAL OF DIFFICULTY

) of section 29 of the Karnataka Goods and

ST Act’) provides for cancellation of registrat

to clause (e) as under: -

has contravened such provisions of the Act o

scribed; or

under section 10 has not furnished return

n, other than a person specified in clause

ous period of six months; or

taken voluntary registration under sub-secti

ness within six months from the date of regis

n obtained by means of fraud, will ful missta

proper officer shall not cancel the registrat

being heard.

tion (1) of section 169 of the KGST Act provid

rd); clause (c) and (d) of said sub-section are

nication to his e-mail address provided at the

time; or

e on the common portal; or

ion (1) of Section 30 provides for revocation

m the date of service of the cancellation orde

ion (1) of section 107 of the KGST Act provi

cision or order passed by an adjudicating

he said decision or order is communicated to

KGST Act empowers the Appellate Authori

∏Â√¿Ê

1940)

1940)

£ÀA. 321

No. 321

9

Services Tax Act, 2017

tion by proper officer in

or the rules made there

ns for three consecutive

(b), has not furnished

on (3) of section 25 has

stration; or

atement or suppression

tion without giving the

des for service of notice

e as under: -

e time of registration or

n of cancellation of the

er.

ides for filing appeal by

authority within three

o such person and sub-

ity that it may, if he is

²

satisfied that the appellant was prevented by sufficient cause from presenting the appeal within the

aforesaid period of three months, allow it to be presented within a further period of one month.

AND WHEREAS, a large number of registrations have been cancelled under sub-section (2) of

section 29 of the KGST Act by the proper officer by serving notices as per clause (c) and clause (d) of

sub-section (1) of section 169 of the KGST Act and the period of thirty days provided for revocation of

cancellation order in sub-section (1) of section 30 of the KGST Act, the period for filing appeal under

section (1) of section 107 of the KGST Act and also the period of condoning the delay provided in

sub-section (4) of Section 107 of the KGST Act has elapsed; the registered persons whose

registrations have been cancelled under sub-section (2) of section 29 of the KGST Act are unable to

get their cancellation of registration revoked despite having fulfilled all the requirements for

revocation of cancellation of registration. GST being a new Act, these taxpayers were not familiar

with the manner of service of notice by e-mail or making available at portal in comparison to earlier

regime where manual service of notice was provided, as a result whereof certain difficulties have

arisen in giving effects to the provisions of sub-section (1) of section 30 of the KGST Act;

NOW, THEREFORE, in exercise of the powers conferred by section 172 of the Karnataka

Goods and Services Tax Act, 2017, the Government of Karnataka, on recommendations of the

Council, hereby makes the following Order, to remove the difficulties, namely: ––

Short title.–This Order may be called the Karnataka, Goods and Services Tax (Fifth Removal

of Difficulties) Order, 2019.-

In sub-section (1) of section 30 of the said Act, the following proviso shall be inserted,

namely: -

“Provided that the registered person who was served notice under sub-section (2) of section 29 in the

manner as provided in clause (c) or clause (d) of sub-section (1) of section 169 and who could not

reply to the said notice, thereby resulting in cancellation of his registration certificate and is hence

unable to file application for revocation of cancellation of registration under sub-section (1) of

section 30 of the Act, against such order passed up to 31.03.2019, shall be allowed to file

application for revocation of cancellation of the registration not later than 22/07/2019.”.

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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FRNI No. KARBIL/2001/47147

∞¬Òûª

¨sÁUÀ–IVA

Part–IVA

¨ÉAUÀ¼ÀÆgÀÄ, ªÀÄAUÀ¼Àª

Bengaluru, Tuesda

No. FD 47

In exercise of the powers c

Act, 2017 (Karnataka Act 27 of 2

Government of Karnataka, on th

persons paying tax under the prov

Government of Karnataka Notifica

published in the Karnataka Gaze

(hereinafter referred to as “the sa

the special procedure as mentione

2. The said persons shall furni

containing the details of paymen

Goods and Services Tax Rules, 20

3. The said persons shall furni

thereof in FORM GSTR-4 of the

30^th day of April following the end

4. The registered persons paying t

period for which he has availed

provisions of section 37 and sect

and FORM GSTR-4 as provided in

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ªÁgÀ, K¦æ¯ï 23, 2019 (ªÉʱÁR 3, ±ÀPÀ ªÀµÀð 1

ay, April 23, 2019 (Vaisakha 3, Shaka Varsha 1

FINANCE SECRETARIAT

NOTIFICATION (08/2019)

CSL 2017, Bengaluru, dated: 23/04/2019

conferred by section 148 of the Karnataka G

2017) (hereafter in this notification referred

he recommendations of the Council, hereby

visions of section 10 of the said Act or by av

ation (02/2019) No. FD 48 CSL 2017, date

ette, Extraordinary, Part-IVA, No.222, dated

aid notification”) as the class of registered pe

ed below for furnishing of return and paymen

ish a statement, every quarter or, as the cas

nt of self-assessed tax in FORM GST CMP

017, till the 18^th day of the month succeeding

ish a return for every financial year or, as

Karnataka Goods and Services Tax Rules,

of such financial year.

tax by availing the benefit of the said notific

d the said benefit, shall be deemed to ha

ion 39 of the said Act if they have furnishe

n para 2 and para 3 above.

By Order and in the name of the G

NETRAPRABHA M.DH

Under Secretary to Gove

Finance Departmen

ÄÄzÀæuÁ®AiÀÄ, «PÁ¸À ¸ËzsÀ WÀlPÀ, ¨ÉAUÀ¼ÀÆgÀÄ. (¦7) ¥ÀæwUÀ¼ÀÄ: 100

∏Â√¿Ê

1940)

1940)

£ÀA. 322

No. 322

9

Goods and Services Tax

to as the said Act), the

y notifies the registered

vailing the benefit of the

d the 7^th March, 2019,

d the 7^th March, 2019,

ersons who shall follow

nt of tax.

se may be, part thereof

P-08 of the Karnataka

g such quarter.

the case may be, part

2017, on or before the

cation, in respect of the

ave complied with the

ed FORM GST CMP-08

Governor of Karnataka,

HAYAPULE

ernment (I/c),

nt [C.T.-1].

FRNI No. KARBIL/2001/47147

∞¬Òûª

¨sÁUÀ–IVA

Part–IVA

¨ÉAUÀ¼ÀÆgÀÄ, ªÀÄAUÀ¼Àª

Bengaluru, Tuesda

No. FD 47

In exercise of the powers c

Act, 2017 (Karnataka Act 27 of 20

June, 2019, as the date from w

Amendment Rules, 2019 rule 12 o

2019, published in the Karna

18^th February, 2019, shall come in

¸ÀPÁðj ªÀÄ

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«±ÉõÀ gÁdå ¥ÀwæPÉ

ªÁgÀ, K¦æ¯ï 23, 2019 (ªÉʱÁR 3, ±ÀPÀ ªÀµÀð 1

ay, April 23, 2019 (Vaisakha 3, Shaka Varsha 1

FINANCE SECRETARIAT

NOTIFICATION (09/2019)

CSL 2017, Bengaluru, dated: 23/04/2019

conferred by section 164 of the Karnataka G

017), the Government of Karnataka hereby a

which the provisions of the Karnataka Go

of Notification (4-W) No. FD 47 CSL 2017, d

ataka Gazette, Extraordinary, Part-IVA,

nto force.

By Order and in the name of the G

NETRAPRABHA M.DH

Under Secretary to Gove

Finance Departmen

ÄÄzÀæuÁ®AiÀÄ, «PÁ¸À ¸ËzsÀ WÀlPÀ, ¨ÉAUÀ¼ÀÆgÀÄ. (¦7) ¥ÀæwUÀ¼ÀÄ: 100

∏Â√¿Ê

1940)

1940)

£ÀA. 323

No. 323

9

Goods and Services Tax

appoints the 21^st day of

oods and Services Tax

dated the 18^th February,

No. 122, dated the

Governor of Karnataka,

HAYAPULE

ernment (I/c),

nt [C.T.-1].