Standing Order No. 3036/2023 of the Industries and Commerce Department, Government of Karnataka dated 14th March, 2023 on the treatment or processing of goods belonging to another person [C14-2G1]

Standing Order No. 3036/2023

GOVERNMENT OF KARNATAKA

Industries and Commerce Department, Government of Karnataka

Bengaluru, dated the 14th March, 2023

STANDING ORDER

To

All Assistant Commissioners,

Subject: The treatment or processing of goods belonging to another person by job workers 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 Industries and Commerce 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 treatment or processing of goods belonging to another person by job workers.

2. The matter has been examined. Every job worker carrying on the treatment or processing of goods belonging to another person shall make an application in Form GSTR-3B to the Commissioner of Customs within ninety days, accompanied by a fee of one thousand rupees.

3. The Assistant Commissioner shall ensure that return is dealt with as directed above, and shall report compliance to the Commissioner of Customs within ninety days.

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

(Secretary to Government)