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GOVERNMENT OF KARNATAKA
No.FD 03 CSL 2020 Karnataka Government Secretariat,
Vidhana Soudha,
Bengaluru, dated: 27.03.2020
NOTIFICATION (05/2020)
In exercise of the powers conferred by section 148 of the Karnataka Goods and
Services Tax Act, 2017 (Karnataka Act 27 of 2017) ( hereinafter referred to as the said
Act), the Government of Karnataka, on the recommendations of the Council, hereby
notifies those registered persons(hereinafter referred to as the erstwhile registered
person), who are corporate debtors under the provisions of the Insolvency and Bankruptcy
Code, 2016 (Central Act 31 of 2016), undergoing the corporate insolvency resolution
process and the management of whose affairs are being undertaken by interim resolution
professionals (IRP) or resolution professionals (RP), as the class of persons who shall
follow the following special procedure, from the date of the appointment of the IRP/RP
till the period they undergo the corporate insolvency resolution process, as mentioned
below.
¸ÀA¥ÀÄl -155
Volume - 155
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Bengaluru, THURSDAY,09, APRIL,2020(Chaithra, 20, ShakaVarsha 1942)
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Issue 15
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2. Registration.- The said class of persons shall, with effect from the date of
appointment of IRP / RP, be treated as a distinct person of the corporate debtor, and shall
be liable to take a new registration (hereinafter referred to as the new registration)in each
of the States or Union territories where the corporate debtor was registered earlier, within
thirty days of the appointment of the IRP/RP:
Provided that in cases where the IRP/RP has been appointed prior to the date of
this notification, he shall take registration within thirty days from the commencement of
this notification, with effect from date of his appointment as IRP/RP.
3. Return.- The said class of persons shall, after obtaining registration file the first return
under section 40 of the said Act, from the date on which he becomes liable to registration
till the date on which the registration has been granted.
4. Input tax credit.- (1)The said class of persons shall, in his first return, be eligible to
avail input tax credit on invoices covering the supplies of goods or services or both,
received since his appointment as IRP/RP but bearing the GSTIN of the erstwhile
registered person, subject to the conditions of Chapter V of the said Act and the rules
made thereunder, except the provisions of sub-section (4) of section 16 of the said Act
and sub-rule (4) of rule 36 of the Karnataka Goods and Service Tax Rules, 2017
(hereinafter referred to as the said rules).
(2)Registered persons who are receiving supplies from the said class of persons shall, for
the period from the date of appointment of IRP / RP till the date of registration as required
in this notification or thirty days from the date of this notification, whichever is earlier, be
eligible to avail input tax credit on invoices issued using the GSTIN of the erstwhile
registered person, subject to the conditions of Chapter V of the said Act and the rules
made thereunder, except the provisions of sub-rule (4) of rule 36 of the said rules.
(3) Any amount deposited in the cash ledger by the IRP/RP, in the existing registration,
from the date of appointment of IRP/RP to the date of registration in terms of this
notification shall be available for refund to the erstwhile registration.
Explanation.- For the purposes of this notification, the terms “corporate debtor”,
“corporate insolvency resolution professional”, “interim resolution professional” and
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“resolution professional” shall have the same meaning as assigned to them in the
Insolvency and Bankruptcy Code, 2016 (Central Act 31 of 2016).
By Order and in the name of the
Governor of Karnataka,
(K.SAVITHRAMMA)
Under-Secretary to Government,
Finance Department (C.T.-1)
PR-135
GOVERNMENT OF KARNATAKA
No. FD 03 CSL 2020 (e) Karnataka Government Secretariat,
Vidhana Soudha,
Bengaluru, dated: 27/03/2020.
NOTIFICATION (06/2020)
In exercise of the powers conferred by Section 148 of the Karnataka Goods and
Services Tax Act, 2017 (Karnataka Act 27 of 2017), the Government of Karnataka, on the
recommendations of the Council, hereby makes the following amendment in the
notification of the Government of Karnataka, Notification (08/2019) No. FD 47 CSL 2017
dated 23.04.2019 published in the Karnataka Gazette, Extraordinary, Part IVA, No.322,
dated the 23rd April, 2019, namely:–
In the said notification, in paragraph 2, the following proviso shall be inserted, namely: –
“Provided that the said persons who have, instead of furnishing the statement
containing the details of payment of self-assessed tax in FORM GST CMP-08 have
furnished a return in FORM GSTR-3B under the Karnataka Goods and Services Tax
Rules, 2017 (hereinafter referred to as the said rules) for the tax periods in the financial
year 2019-20, such taxpayers shall not be required to furnish the statement in outward
supply of goods or services or both in FORM GSTR-1 of the said rules or the statement
containing the details of payment of self-assessed tax in FORM GST CMP-08 for all the
tax periods in the financial year 2019-20.”
By Order and in the name of the
Governor of Karnataka,
(K. SAVITHRAMMA)
Under-Secretary to Government,
Finance Department (C.T.-1).
PR-136
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GOVERNMENT OF KARNATAKA
No. FD 03 CSL 2020 (e) Karnataka Government Secretariat,
Vidhana Soudha,
Bengaluru, dated: 27/03/2020.
NOTIFICATION (07/2020)
In exercise of the powers conferred by sub-rule (4) of rule 48 of the Karnataka
Goods and Services Tax Rules, 2017 (hereinafter referred as said rules), the Government
of Karnataka on the recommendations of the Council, and in supersession of the
Government of Karnataka Notification (03/2020) No. FD 02 CSL 2020 dated 27.01.2020
published in the Karnataka Gazette, Volume 155, Issue 06, dated 6thFebruary, 2020,
except as respects things done or omitted to be done before such supersession, hereby
notifies registered person, other than those referred to in sub-rules (2), (3), (4) and (4A) of
rule 54 of the said rules, whose aggregate turnover in a financial year exceeds one
hundred crore rupees, as a class of registered person who shall prepare invoice and other
prescribed documents, in terms of sub-rule (4) of rule 48 of the said rules in respect of
supply of goods or services or both to a registered person.
2. This notification shall come into force from the 1st October, 2020.
By Order and in the name of the
Governor of Karnataka,
(K. SAVITHRAMMA)
Under-Secretary to Government,
Finance Department (C.T.-1).
PR-137
GOVERNMENT OF KARNATAKA
No. FD 03 CSL 2020 (e) Karnataka Government Secretariat,
Vidhana Soudha,
Bengaluru, dated:27/03/2020.
NOTIFICATION (08/2020)
In exercise of the powers conferred by the sixth proviso to rule 46 of the Karnataka
Goods and Services Tax Rules, 2017 (hereinafter referred to as the said rules), the
Government of Karnataka, on the recommendations of the Council, and in supersession of
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the Government of Karnataka Notification (24/2019) No. FD 47 CSL 2017 dated 21st
December,2019 published in the Karnataka Gazette, Extraordinary, Part IVA, No.1080,
dated 21st December, 2019, except as respects things done or omitted to be done before
such supersession, hereby notifies that an invoice issued by a registered person, whose
aggregate turnover in a financial year exceeds five hundred crore rupees, other than those
referred to in sub-rules (2), (3), (4) and (4A) of rule 54 of said rules, and registered person
referred to in section 14 of the Integrated Goods and Services Tax Act, 2017, to an
unregistered person (hereinafter referred to as B2C invoice), shall have Dynamic Quick
Response (QR) code:
Provided that where such registered person makes a Dynamic Quick Response
(QR) code available to the recipient through a digital display, such B2C invoice issued by
such registered person containing cross-reference of the payment using a Dynamic Quick
Response (QR) code, shall be deemed to be having Quick Response (QR) code.
2. This notification shall come into force from the 1st day of October, 2020.
By Order and in the name of the
Governor of Karnataka,
(K. SAVITHRAMMA)
Under-Secretary to Government,
Finance Department (C.T.-1).
PR-138
GOVERNMENT OF KARNATAKA
No.FD 03 CSL 2020 Karnataka Government Secretariat,
Vidhana Soudha,
Bengaluru, dated:02.04.2020
NOTIFICATION (09/2020)
In exercise of the powers conferred by sub-section (6D) of section 25 of the
Karnataka Goods and Services Tax Act, 2017 (Karnataka Act 27 of 2017), the
Government of Karnataka, on the recommendations of the Council, hereby notifies that the
provisions of sub-section (6B) or sub-section (6C) of section 25 of the said Act shall not
apply to a person who is not a citizen of India or to a class of persons other than the
following class of persons, namely:–
(a) Individual;
(b) authorised signatory of all types;
(c) Managing and Authorised partner; and
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(d) Karta of a Hindu undivided family.
2. This notification shall come into effect from the 1stday of April, 2020.
By Order and in the name of the
Governor of Karnataka,
(K.SAVITHRAMMA)
Under-Secretary to Government,
Finance Department (C.T.-1)
PR-139
GOVERNMENT OF KARNATAKA
No.FD 03 CSL 2020 Karnataka Government Secretariat,
Vidhana Soudha,
Bengaluru, dated:02.04.2020
NOTIFICATION (10/2020)
In exercise of the powers conferred by sub-section (6B) of section 25 of the
Karnataka Goods and Services Tax Act, 2017 (Karnataka Act 27 of 2017), the
Government of Karnataka, on the recommendations of the Council, hereby notifies the
date of coming into force of this notification as the date, from which an individual shall
undergo authentication, of Aadhaar number, as specified in rule 8 of the Karnataka Goods
and Services Tax Rules, 2017 (hereinafter referred to as the said rules), in order to be
eligible for registration:
Provided that if Aadhaar number is not assigned to the said individual, he shall be
offered alternate and viable means of identification in the manner specified in rule 9 of the
said rules.
2.
This notification shall come into effect from the 1st day of April, 2020.
By Order and in the name of the
Governor of Karnataka,
(K.SAVITHRAMMA)
Under-Secretary to Government,
Finance Department (C.T.-1)
PR-140
GOVERNMENT OF KARNATAKA
No.FD 03 CSL 2020
Karnataka Government Secretariat,
Vidhana Soudha,
Bengaluru, dated:02.04.2020
NOTIFICATION (11/2020)
In exercise of the powers conferred by sub-section (6C) of section 25 of the
Karnataka Goods and Services Tax Act, 2017 (Karnataka Act 27 of 2017), the
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Government of Karnataka, on the recommendations of the Council, hereby notifies the
date of coming into force of this notification as the date, from which the -
(a) authorised signatory of all types;
(b) Managing and Authorised partners of a partnership firm; and
(c) Karta of a Hindu undivided family,
shall undergo authentication of possession of Aadhaar number, as specified in rule 8 of
the Karnataka Goods and Services Tax Rules, 2017(hereinafter referred to as the said
rules), in order to be eligible for registration under GST:
Provided that if Aadhaar number is not assigned to the said persons, they shall be
offered alternate and viable means of identification in the manner specified in rule 9 of the
said rules.
2. This notification shall come into effect from the 1st day of April, 2020.
By Order and in the name of the
Governor of Karnataka,
(K.SAVITHRAMMA)
Under-Secretary to Government,
Finance Department (C.T.-1)
PR-141
GOVERNMENT OF KARNATAKA
No.FD 03 CSL 2020 Karnataka Government Secretariat,
Vidhana Soudha,
Bengaluru, dated: 02.04.2020
NOTIFICATION (12/2020)
In exercise of the powers conferred by section 148 of the Karnataka Goods and
Services Tax Act, 2017 (Karnataka Act 27 of 2017) (hereafter in this notification referred to
as the said Act), the Government of Karnataka, on the recommendations of the Council,
hereby notifies the registered persons having aggregate turnover of up to 1.5Crore
rupees in the preceding financial year or the current financial year, as the class of
registered persons who shall follow the special procedure as mentioned below for
furnishing the details of outward supply of goods or services or both.
2. The said registered persons shall furnish the details of outward supply of goods or
services or both in FORM GSTR-1 under the Karnataka Goods and Services Tax Rules,
2017, effected during the quarter as specified in column (2) of the Table below till the time
period as specified in the corresponding entry in column (3) of the said Table, namely:-
Table
Sl. No.
Quarter for which details in FORM
GSTR-1 are furnished
Time period for furnishing details in
FORM GSTR-1
(1)
(2)
(3)
1
April, 2020 to June, 2020
31stJuly, 2020
2
July, 2020 to September, 2020
31st October, 2020
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3. The time limit for furnishing the details or return, as the case may be, under sub-
section (2) of section 38 of the said Act, for the months of April, 2020 to September, 2020
shall be subsequently notified in the Official Gazette.
By Order and in the name of the
Governor of Karnataka,
(K.SAVITHRAMMA)
Under-Secretary to Government,
Finance Department (C.T.-1)
PR-142
ಮುದÎಕರು ²ಾಗೂ ಪÎಾಶಕರು:- ಸಂಕಲ£ಾĩಾĸಗಳ…, ಕ£ಾಟಕ ªಾಜÍಪತÎ, ಸಾĸ ೇಂದÎ ಮುದΞಾಲಯ, ¦ೆಂಗಳˆರು-೫೯.
R.N.I. No. KARBIL/2001/47147 POSTAL REGN. No. RNP/KA/BGS/2202/2017-19
Licensed to post without prepayment WPP No. 297
SUNIL GARDE
Digitally signed by SUNIL GARDE
Date: 2020.04.09 12:23:55 +05'30'