The Government of Karnataka on November 13, 2024, issued the Karnataka Goods and Services Tax (Amendment) Ordinance, 2024 to further amend the Karnataka Goods and Services Tax Act, 2017.
The following amendments have been stated:
• In section 9, in sub-section (1), after the words “alcoholic liquor for human consumption”, the words “and un-denatured extra neutral alcohol or rectified spirit used for manufacture of alcoholic liquor, for human consumption”, shall be inserted.
• In section 10, in subsection (5), after the words and figures “section 73 or section 74”, the words, figures and letter “or section 74A”, shall be inserted.
• In section 17, in subsection (5), in clause (i), for the words and figures “sections 74, 129 and 130”, the words and figures “section 74 in respect of any period upto Financial Year 2023- 24”, shall be substituted.
• In section 21, after the words and figures “section 73 or section 74”, the words, figures and letter “or section 74A”, shall be inserted.
• In section 30, in subsection (2), after the proviso, the following proviso shall be inserted, namely:-
“Provided further that, such revocation of cancellation of registration shall be subject to such conditions and restrictions, as may be prescribed.”.
• In section 35, in subsection (6), after the words and figures “section 73 or section 74”, the words, figures and letter “or section 74A”, shall be inserted.
• In section 49, in subsection (8), in clause (c), after the words and figures “section 73 or section 74”, the words, figures and letter “or section 74A”, shall be inserted.
• In section 70, after sub-section (1), the following sub-section shall be inserted, namely:-
“(1A) All persons summoned under sub-section (1), shall be bound to attend, either in person or by an authorised representative, as such officer may direct, and the person so appearing shall state the truth during examination or make statements or produce such documents and other things as may be required.”.
• In section 109, in sub-section (1), after the words “ Revisional Authority”, the words “, or for conducting an examination or adjudicating the cases referred to in sub-section (2) of section 171 if so notified under the said section”, shall be inserted.
• In section 122, in sub-section (1B), for the words “Any electronic commerce operator who-”, the words and figures “Any electronic commerce operator, who is liable to collect tax at source under section 52,-” shall be substituted with effect from 1st day of October 2023.
Section 1 shall come into force at once.
Save as otherwise provided, remaining sections shall come into force on such date, with prospective or retrospective effect, as the Government may, by notification in the Official Gazette, appoint:
Provided that, different dates may be appointed for different provisions of this Ordinance and any reference in any such provision to the commencement of this Ordinance shall be construed as a reference to the coming into force of that provision.
[Notification NO: DPAL 54 SHASANA 2024]
