In exercise of the powers conferred by
section 164 of the Karnataka Goods and Services Tax Act, 2017 (Karnataka Act 27
of 2017), on the recommendations of the council, the Government of Karnataka
hereby makes the following rules further to amend the Karnataka Goods and
Services Tax Rules, 2017, namely:- (1)
These rules may be called the Karnataka Goods
and Services Tax (Fifth Amendment) Rules, 2017. (2)
Save as otherwise provided, they shall come
into force from the date of their publication in the Official Gazette. In the Karnataka Goods and Services
Tax Rules, 2017 (hereinafter referred to as the said rules) in rule 3,- (i)
after sub-rule (3), the following shall be
inserted, namely:- "(3A) Notwithstanding anything
contained in sub-rules (1),(2) and (3), a person who has been granted
registration on a provisional basis under rule 24 or who has applied for
registration under sub-rule (1) of rule 8 may opt to pay tax under section 10
with effect from the first day of October, 2017 by electronically filing an
intimation in FORM GST CMP-02, on the common portal either directly or through
a facilitation centre notified by the Commissioner, before the said date and
shall furnish the statement in FORM GST ITC -03 in accordance with the
provisions of sub-rule (4 ) of rule 44 with in a period of ninety days from the
said date: Provided that, the said persons shall
not be allowed to furnish the declaration in FORM GST TRAN-1 after the
statement in FORM GST ITC-03 has been furnished." (ii)
in sub-rule (5), after the words, brackets
and figure "or sub-rule (3)", the words, brackets, figure and letter
"or sub-rule (3A)", shall be inserted. After rule 120 of the said rules, the
following shall be inserted, namely:- "120A Revision of declaration in
FORM GST TRAN-1.- Every registered person who has
submitted a declaration electronically in FORM GST TRAN-1 within the time
period specified in rules 117, 118, 119 and 120 may revise such declaration
once and submit the revised declaration in FORM GST TRAN-1 electronically on
the common portal within the time period specified in the said rules or such
further period as may be extended by the commissioner in this behalf." In rule 127 of the said rules, after
clause (iii), the following shall be inserted, namely:- "(iv) to furnish a performance
report to the Council by the tenth of the close of each quarter." In rule 138 of the said rules, after
sub-rule (1), the following provisos shall be inserted, namely:- "Provided that, where goods are
sent by a principal located in the State to a job worker located in any other
State, the e-way bill shall be generated by the principal irrespective of the
value of the consignment: Provided further that, where
handicraft goods are transported from the State to another State by a person
who has been exempted from the requirement of obtaining registration under
clauses (i) and (ii) of section 24, the e-way bill shall be generated by the
said person irrespective of the value of the consignment." Explanation - For the purposes of this
rule, the expression "handicraft goods" has the meaning as assigned
to it in the Notification (No. 6/2017) of No. FD 47 CSL 2017 dated: 15.09.2017
published in the Karnataka Gazette, Extraordinary, No. 887 in Part-IV A dated
16th September 2017."; In "FORM GST TRAN-1" of the
said rules, in Serial No. 5(a), in the heading, after the words, figures and
brackets "Section 140 (1)", the words, figures, brackets and letter,
"Section 140 (4) (a)" shall be inserted with effect from the 1st day
of July, 2017. In "FORM GSTR-4" of the said
rules, in Serial No. 8, in entry 8B (2), for the words "Intra-State
Supplies", the words "Inter-State Supplies" shall be substituted
with effect from the 1st day of July, 2017. In "FORM GST EWB-01" of the
said rules, after Note 4, the following note shall be inserted with effect from
the 30th day of August, 2017, namely:- "5. The details of bill of entry
shall be entered in place of invoice where the consignment pertains to an
import."KARNATAKA
GOODS AND SERVICES TAX (FIFTH AMENDMENT) RULES, 2017
PREAMBLE