THE KARNATAKA GOODS AND SERVICES TAX ACT, 2017 (Received the assent of the Governor on the 27th day of June, 2017) An Act to make a provision for levy and collection of tax on intra-State supply of goods or services or both by the State of Karnataka and the matters connected therewith or incidental thereto. ..
CHAPTER IX MISCELLANEOUS Section 26 – Removal of Difficulties (UTGST ACT) (1) If any difficulty arises in giving effect to any provision of this Act, the Central Government may, on the recommendations of the Council, by a general or a special order published in the Official Gazette, make such provisions not inconsistent with the provisions ..
CHAPTER IX MISCELLANEOUS Section 25 – Power to Issue Instructions or Directions (UTGST ACT) The Commissioner may, if he considers it necessary or expedient so to do for the purpose of uniformity in the implementation of this Act, issue such orders, instructions or directions to the Union territory tax officers as he may deem fit, ..
CHAPTER IX MISCELLANEOUS Section 24 – Laying of Rules, Regulations and Notification (UTGST ACT) Every rule made by the Central Government, every regulation made by the Board and every notification issued by the Central Government under this Act, shall be laid, as soon as may be, after it is made or issued, before each House ..
CHAPTER IX MISCELLANEOUS Section 23 – General Power to make Regulations (UTGST ACT) The Board may, by notification, make regulations consistent with this Act and the rules made thereunder to carry out the purposes o..
CHAPTER IX MISCELLANEOUS Section 22 – Power to Make Rules (UTGST ACT) (1) The Central Government may, on the recommendations of the Council, by notification, make rules for carrying out the provisions of this Act. (2) Without prejudice to the generality of the provisions of sub-section (1), the Central Government may make rules for all ..
CHAPTER IX MISCELLANEOUS Section 21 – Applications of Provisions of Central Goods and Services Tax Act (UTGST ACT) Subject to the provisions of this Act and the rules made thereunder, the provisions of the Central Goods and Services Tax Act, relating to,— (i) scope of supply; (ii) composition levy; (iii) composite supply and mixed supply; ..
CHAPTER VIII TRANSITIONAL PROVISIONS Section 20 – Miscellaneous Transitional Provisions (UTGST ACT) (1) Where any goods on which tax, if any, had been paid under the existing law at the time of sale thereof, not being earlier than six months prior to the appointed day, are returned to any place of business on or after ..
CHAPTER VIII TRANSITIONAL PROVISIONS Section 19 – Transitional Provisions Relating to Job Work (UTGST ACT) (1) Where any inputs received at a place of business had been desptached as such or desptached after being partially processed to a job worker for further processing, testing, repair, reconditioning or any other purpose in accordance with the provisions ..
CHAPTER VIII TRANSITIONAL PROVISIONS Section 18 – Transitional Arrangements for Input Tax Credit (UTGST ACT) (1) A registered person, other than a person opting to pay tax under section 10 of the Central Goods and Services Tax Act, shall be entitled to take, in his electronic credit ledger, credit of the amount of Value Added ..