| Sl. NO. |
Subject |
KARNATAKA |
CENTRAL |
|
Notification / Circular No.
|
Date of Issue
|
English
|
Notification / Circular No.
|
Date of Issue
|
English
|
| 15 |
Seeks to extend the due date for furnishing FORM GSTR-7 for the month of March, 2019 from 10.04.2019 to 12.04.2019. |
09/2019 - No. KGST.CR.01/2017-18 |
10/04/2019 |
View (597 KB) (PDF, 597 KB) |
18/2019 |
10/04/2019 |
View(201 KB) (PDF, 201 KB) |
| 14 |
Seeks to extend the due date for furnishing of FORM GSTR – 7 for the month of January, 2019 till 28.02.2019. |
03/2019 - No. KGST.CR.01/2017-18 |
11/02/2019 |
View(238 KB) (PDF, 238 KB) |
08/2019 |
08/02/2019 |
View(201 KB) (PDF, 201 KB) |
| 13 |
Clarification on certain issues (sale by government departments to unregistered person; leviability of penalty under section 73(11) of the CGST Act; rate of tax in case of debit notes / credit notes issued under section 142(2) of the CGST Act; applicability of notification No. 50/2018-Central Tax; valuation methodology in case of TCS under Income Tax Act and definition of owner of goods) related to GST. |
Commissioner of Commercial Taxes Circular No. GST - 11/2018-19 |
31/12/2018 |
View(1,265 KB) (PDF, 1,265 KB) |
76/2018 |
31/12/2018 |
View(273 KB) (PDF, 273 KB) |
| 12 |
Seeks to exempt supplies made by Government Departments and PSUs to other Government Departments and vice-versa from TDS. |
Notification (27/2018) No. FD 47 CSL 2017 |
31/12/2018 |
View(650 KB) (PDF, 650 KB) |
73/2018 |
31/12/2018 |
View(203 KB) (PDF, 203 KB) |
| 11 |
Seeks to extend the due date for filing of FORM GSTR – 7 for the months of October, 2018 to December, 2018. |
Notification (1-W/2018) No. KGST.CR.01/2017-18 |
29/11/2018 |
View(236 KB) (PDF, 236 KB) |
66/2018 |
29/11/2018 |
View(72 KB) (PDF, 72 KB) |
| 10 |
Circular clarifying collection of tax at source by Tea Board of India. |
Commissioner of Commercial Taxes Circular No.GST-32/2018-19 |
25/03/2019 |
View(825 KB) (PDF, 825 KB) |
74/2018 |
05/11/2018 |
View(353 KB) (PDF, 353 KB) |
| 09 |
Seeks to exempt supply from PSU to PSU from applicability of provisions relating to TDS. |
Notification (24/2018) No. FD 47 CSL 2017 |
05/11/2018 |
View(650 KB) (PDF, 650 KB) |
61/2018 |
05/11/2018 |
View(204 KB) (PDF, 204 KB) |
| 08 |
Seeks to exempt post audit authorities under MoD from TDS compliance. |
Notification (22/2018) No. FD 47 CSL 2017 |
25/10/2018 |
View(1,254 KB) (PDF, 1,254 KB) |
57/2018 |
23/10/2018 |
View(558 KB) (PDF, 558 KB) |
| 07 |
Modification to the Guidelines for Deductions and Deposits of TDS by the DDO under GST as clarified in Circular No. 65/39/2018-DOR dated 14.09.2018 - reg. |
|
|
|
67/2018 |
28/09/2018 |
View(85 KB) (PDF, 85 KB) |
| 06 |
Guidelines for Deductions and Deposits of TDS by the DDO under GST. |
ACS/FD/2018 |
28/09/2018 |
View(1,439 KB) (PDF, 1,439 KB) |
65/2018 |
14/09/2018 |
View(263 KB) (PDF, 263 KB) |
| 05 |
Seeks to bring section 52 of the CGST Act (provisions related to TCS) into force w.e.f 01.10.2018 |
Notification (19/2018) No. FD 47 CSL 2017 |
14/09/2018 |
View(644 KB) (PDF, 644 KB) |
51/2018 |
13/09/2018 |
View(95 KB) (PDF, 95 KB) |
| 04 |
Seeks to bring section 51 of the CGST Act (provisions related to TDS) into force w.e.f 01.10.2018 |
Notification (18/2018) No. FD 47 CSL 2017 |
14/09/2018 |
View(651 KB) (PDF, 651 KB) |
50/2018 |
13/09/2018 |
View(98 KB) (PDF, 98 KB) |
| 03 |
Notifying section 51 of the KGST/CGST Act, 2017 for TDS. |
NOTIFICATION (7/2017) - No. FD 47 CSL 2017 |
15/09/2017 |
View(651 KB) (PDF, 651 KB) |
33/2017 |
15/09/2017 |
View(84 KB) (PDF, 84 KB) |
| 02 |
Deduction of Tax at Source (TDS) in respect of works contract executed prior to 30/06/2017 for which payment to be made from 01/07/2017 on wards & tax rate applicable for TDS. |
CCT Circular No. 07/2017-18 |
18/07/2017 |
View(928 KB) (PDF, 928 KB) |
|
|
|
| 01 |
Exempting supplies to a TDS deductor by a supplier, who is not registered, under section 11 (1) of the KGST/CGST Act, 2017. |
Notification (09/2017) No. FD 48 CSL 2017 |
29/06/2017 |
View(647 KB) (PDF, 647 KB) |
09/2017 |
28/06/2017 |
View(144 KB) (PDF, 144 KB) |