r.n.i. no. karbil/2001/47147 postal regn. no. rnp/ka/bgs ... · r.n.i. no. ka licensed to no. fd 27...

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A m f p m l p l R.N.I. No. KLicensed to No. FD 27 Whe Act, 2003 said Act) section 39 made afte section 40 failed to g punishme may be m Whe limit of th preferred one hund appellant Whe limit of si ಭಾಗIVPart– IVA ARBIL/2001/47147 PO post without prepaym 7 CSL 2020 REM ereas, sub (Karnatak provides t 9 of an am r five year 0 of the sa get registe ent under ade within ereas, sub hirty days against su dred and has suffic ereas, sub ixty days A Benga OSTAL REGN. No. RN ment WPP No. 2 GOVER 0 MOVAL O b-section ( ka Act 32 that an as mount of rs after the aid Act pro ered thoug section 7 n eight yea b-section (2 from the uch order eighty da cient cause b-section (2 from the ಂಗಳೂರು, ಶುಕ aluru, FRIDAY NP/KA/BGS/2202/2017 297 Ļಶೕಷ RNMENT OF DIFFIC (1) of secti of 2004) ssessment tax due f e end of th ovides that gh liable t 79 of the ars from th 2) of secti date of a and the s ays, if the e for not p 2) of secti date of a ವಾರ, 17 , Y,17 , APRIL 7-19 1 T OF KAR Karna Be CULTIES O ion 40 of (hereafter t under se for any pr he prescrib t if any tax to do so o said Act, he end of t on 62 of t an order w ame can b e appellate referring t on 63 of t n order w , 2020 ( ,2020 (Chaith RNATAK ataka Gove Vidha engaluru, d ORDER (0 the Karna r in this O ection 38 rescribed t bed tax pe x is not pa or fraudul an assess the prescri the said A within whi be extende e authorit the appeal the said A within whi 28, ಶಕವhra 28, ShakaV KA ernment S ana Soudh dated: 17. 01/2020) ataka Valu Order refer or reasses tax period eriod. Sub aid by a de ently evad sment or ibed tax p ct provide ich the ap ed to a fur ty is satis l within th ct provide ich the ap 1942) Varsha 1942) Secretariat ha, .04.2020. ue Added rred to as ssment un d shall no b-section (2 ealer who ded attrac reassessm eriod. es for the t ppeal shal rther perio sfied that hat period; es for the t ppeal shal ನಂ. 138 No. 138 , Tax the nder t be 2) of has cting ment time ll be od of the time ll be 8 8

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  • A

    m

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    m

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    R.N.I. No. KALicensed to

    No. FD 27

    Whe

    Act, 2003

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    section 39

    made afte

    section 40

    failed to g

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    Whe

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    ಬೆಂಗಳೂರು, ಶುಕರ್aluru, FRIDAY

    NP/KA/BGS/2202/2017297

    ಶೇಷ ರ

    RNMENT

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    ರ್ವಾರ, 17 , ಏಪಿರ್Y,17 , APRIL

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    1

    ರಾಜಯ್ ಪತಿರ್

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    ಪಿರ್ಲ್, 2020 ( ಚೈ,2020 (Chaith

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    ೖತರ್ 28, ಶಕವಷhra 28, ShakaV

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    ನಂ. 138No. 138

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  • 2

    preferred against such order and the same can be extended to a further period of

    one hundred and eighty days, if the appellate tribunal is satisfied that the

    appellant has sufficient cause for not preferring the appeal within that period;

    Whereas, sub-section (2) of section 63A of the said Act provides that a Joint

    Commissioner shall not exercise any power of revision if more than four years

    have expired after the passing of the order sought to be revised and sub-section

    (3) of this section provides for the time limit of one year from the date of initiation

    of proceeding or calling for the records, as the case may be, for passing orders

    under this section.

    Whereas, sub-section (3) of section 64 of the said Act provides that an

    Additional Commissioner or the Commissioner shall not exercise any power of

    revision if four years have expired after the passing of the order sought to be

    revised.

    Whereas, sub-section (1) of section 69 of the said Act provides for the time

    limit of five years from the date of an order passed, to an authority for

    rectification of mistakes apparent on record;

    Whereas, due to the pandemic of Corona Covid-19 virus and the

    consequential lock down, it has become difficult to make the assessment under

    section 38 or reassessment under section 39 of the said Act within the time limit

    specified under section 40 of the said Act and there is a requirement to remove

    this difficulty by extending the time limit for making such assessment and

    reassessment. Further, there is also a requirement to extend the limitation

    applicable to appeal, revision and rectification under the said Act.

    Whereas, sub-section (2) of Section 90 of the said Act provides that in case

    any difficulty arises in giving effect to the provisions of this Act, otherwise than in

    relation to the transition from the provisions of the Acts in force before the

    commencement of the said Act, the Government may, by notification, make such

    provisions, not inconsistent with the purposes of the said Act, as appear to it to

    be necessary or expedient for removing the difficulty.

  • 3

    Now, therefore, in exercise of the powers conferred by section 90 of the

    Karnataka Value Added Tax Act, 2003 read with sub-section (3) of section 174 of

    the Karnataka Goods and Services Tax Act, 2017 (Karnataka Act 27 of 2017), the

    Government of Karnataka, hereby makes the following Order, to remove the

    difficulties, namely:-

    1. Title and commencement.- (1) This Order may be called the Karnataka Value Added Tax (Removal of Difficulties) Order, 2020.

    (2) It shall come into force from the date of publication in the Official

    Gazette.

    2. For the removal of difficulties, it is hereby clarified that,-

    (a) for the purpose of calculating,-

    (i) the “five years after the end of prescribed tax period” in sub-

    section (1) of section 40 of the Karnataka Value Added Tax Act,

    2003 (Karnataka Act 32 of 2004) (hereinafter referred to as

    “said Act”) relating to tax periods upto March 2016,shall be

    considered to be “five years and six months after the end of

    prescribed tax period”;

    (ii) the “eight years after the end of prescribed tax period” in sub-

    section (2) of section 40 of the said Act relating to tax periods

    upto March 2016, shall be considered to be “eight years and

    six months after the end of prescribed tax period”;

    (b) for those orders appealed against are served after 1st day of September,

    2019 and before 30th day of November, 2019, for the purpose of

    calculating the “further period of one hundred and eighty days” in sub-

    section (2) of section 62 of the said Act, shall be considered to be

    “further period of two hundred seventy days”;

    (c) for those orders appealed against are served after 1st day of September,

    2019 and before 30th day of November, 2019, for the purpose of

    calculating the “further period of one hundred and eighty days” in

  • 4

    sub-section (2) of section 63 of the said Act, shall be considered to be

    “further period of two hundred seventy days”;

    (d) for the purpose of calculating,-

    (i) the “four years have expired after the passing of the order

    sought to be revised” in sub-section (2) of section 63A of the

    said Act, relating to tax periods upto March 2016, shall be

    considered to be “four years and six months have expired after

    the passing of the order sought to be revised”;

    (ii) the “one year from the date of initiation of proceeding or calling

    for the records” in sub-section (3) of section 63A of the said Act

    relating to tax periods upto March 2016, shall be considered to

    be “one year and six months from the date of initiation of

    proceeding or calling for the records”;

    (e) for the purpose of calculating “four years have expired after the passing

    of the order sought to be revised”in sub-section (3) of section 64 of the

    said Act, relating to tax periods upto March 2016, shall be considered to

    be “four years and six months have expired after the passing of the

    order sought to be revised”;

    (f) for the purpose of calculating the “five years from the date of an order

    passed by it” in sub-section (1) of section 69 of the said Act, shall be

    considered to be “five years and six months from the date of an order

    passed by it”;

    By Order and in the name of the Governor of Karnataka,

    (K.SAVITHRAMMA) Under Secretary to Government, Finance Department (C.T.-1).

    ಮುದರ್ಕರು ಹಾಗೂ ಪರ್ಕಾಶಕರು:- ಸಂಕಲನಾಧಿಕಾರಿಗಳು, ಕನಾರ್ಟಕ ರಾಜಯ್ಪತರ್, ಸಕಾರ್ರಿ ಕೇಂದರ್ ಮುದರ್ಣಾಲಯ, ಬೆಂಗಳೂರು

    2020-04-17T12:31:19+0530SUNIL GARDE