Karnataka GST Act, 2017 [A12-A3C]

As at 7 September 2026. In force from 25 July 2017.

Dates: made 25 July 2017; in force 25 July 2017; ceased none recorded. Gazette: none recorded. Band A.

Jurisdiction: Karnataka [IN-KA]. Made by the Legislature of Karnataka.

Synthetic. The words of this Act are generated by the register; its title, number and year are real.

Cite: Karnataka GST Act, 2017, Karnataka Act 27 of 2017 [A12-A3C]. Machine: A12-A3C.

Sections (33)

Chapter I. PRELIMINARY

Chapter II. BOARD

Chapter III. OFFENCES AND PENALTIES

Chapter IV. MISCELLANEOUS

Section 1. Short title, extent and commencement [S2N-8VR]

Section 2. Definitions [S2N-8WP]

Section 3. Appointment of Board [S2N-8XM]

Section 4. Registration of exporters [S2N-8YJ]

Section 5. Prohibition of the manufacture of goods without licence [S2N-8ZG]

Section 6. Grant of licence [S2N-90F]

Section 7. Maintenance of records and furnishing of returns [S2N-91D]

Section 8. Powers of proper officer [S2N-92B]

Section 9. Power to issue directions [S2N-939]

Section 10. Power to exempt [S2N-947]

Section 11. Registration of registered persons [S2N-955]

Section 12. Prohibition of the supply of goods or services without licence [S2N-963]

Section 13. Grant of licence [S2N-971]

Section 14. Maintenance of records and furnishing of returns [S2N-98Z]

Section 15. Powers of proper officer [S2N-99X]

Section 16. Power to issue directions [S2N-9AV]

Section 17. Power to exempt [S2N-9BS]

Section 18. Registration of importers [S2N-9CQ]

Section 19. Prohibition of the export of goods without licence [S2N-9DN]

Section 20. Grant of licence [S2N-9EK]

Section 21. Maintenance of records and furnishing of returns [S2N-9FH]

Section 22. Powers of proper officer [S2N-9GA]

Section 23. Power to issue directions [S2N-9H8]

Section 24. Power to exempt [S2N-9JE]

Section 25. Registration of manufacturers [S2N-9KC]

Section 26. Prohibition of the supply of goods or services without licence [S2N-9M2]

Section 27. Penalty for contravention [S2N-9N0]

Section 28. Offences by companies [S2N-9P6]

Section 29. Appeal [S2N-9Q4]

Section 30. Cognizance of offences [S2N-9RT]

Section 31. Protection of action taken in good faith [S2N-9SR]

Section 32. Power to make rules [S2N-9TY]

Section 33. Power to remove difficulties [S2N-9VW]

Made under

No recital of a power is printed.

Acts on (0)

none

Acted on by (2)

Amends: Karnataka GST (Amendment) Act, 2022 [A12-BM3], 8 August 2022. "section 29 of the Karnataka GST Act, 2017 (Karnataka Act 27 of 2017)".

Exempts: Notification No. 2911/2021, dated 12th July, 2021 [N13-2SW], 12 July 2021. "section 4 of the said Act".

Not held (0)

none