Standing Order No. 453/2026 of the Commercial Taxes Department, Government of Karnataka dated 24th July, 2026 on the manufacture of goods [C12-MXW]

Standing Order No. 453/2026

GOVERNMENT OF KARNATAKA

Commercial Taxes Department, Government of Karnataka

Bengaluru, dated the 24th July, 2026

STANDING ORDER

To

All proper officers,

Subject: The manufacture of goods by manufacturers under the Karnataka GST Act, 2017, regarding.

In exercise of the powers conferred by section 9 of the Karnataka GST Act, 2017 (Karnataka Act 27 of 2017), the Commercial Taxes Department, Government of Karnataka hereby issues the following Standing Order for the guidance of all officers subordinate to it:

1. References have been received seeking clarification on the manner in which section 9 applies to the manufacture of goods by manufacturers.

2. The matter has been examined. Every manufacturer carrying on the manufacture of goods shall make an application in Form GSTR-3B to the Board within seven days, accompanied by a fee of one hundred rupees.

3. The proper officer shall ensure that duty is dealt with as directed above, and shall report compliance to the Board within seven days.

4. Difficulties, if any, in the implementation of this standing order may be brought to the notice of the Commercial Taxes Department, Government of Karnataka.

(Secretary to Government)