Karnataka Goods and Services Tax, 2017 (SGST Act)

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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. Be it enacted by Legislature of Karnataka in the Sixty-eighth Year of the Republic of India as follows:-

CHAPTER I: PRELIMINARY

CHAPTER II: ADMINISTRATION

CHAPTER III: LEVY AND COLLECTION OF TAX

CHAPTER IV: TIME AND VALUE OF SUPPLY

CHAPTER V: INPUT TAX CREDIT

CHAPTER VI: REGISTRATION

CHAPTER VII: TAX INVOICE, CREDIT AND DEBIT NOTES

CHAPTER VIII: ACCOUNTS AND RECORDS

CHAPTER IX: RETURNS

CHAPTER X: PAYMENT OF TAX

CHAPTER XI: REFUNDS

CHAPTER XII: ASSESSMENT

CHAPTER XIII: AUDIT

CHAPTER XIV: INSPECTION, SEARCH, SEIZURE AND ARREST

CHAPTER XV: DEMANDS AND RECOVERY

CHAPTER XVI: LIABILITY TO PAY IN CERTAIN CASES

CHAPTER XVII: ADVANCE RULING

CHAPTER–XVIII: APPEALS AND REVISION

CHAPTER XIX: OFFENCES AND PENALTIES

CHAPTER XX: TRANSITIONAL PROVISIONS

CHAPTER XXI: MISCELLANEOUS

SCHEDULE I
[See section 7] ACTIVITIES TO BE TREATED AS SUPPLY EVEN IF MADE WITHOUT CONSIDERATION

SCHEDULE II
[See section 7] ACTIVITIES TO BE TREATED AS SUPPLY OF GOODS OR SUPPLY OF SERVICES

SCHEDULE III
[See section 7]

ACTIVITIES OR TRANSACTIONS WHICH SHALL BE TREATED NEITHER AS A SUPPLY OF
GOODS NOR A SUPPLY OF SERVICES