Standing Order No. 4721/2018 of the Commercial Taxes Department, Government of Karnataka dated 17th July, 2018 on the treatment or processing of goods belonging to another person [C15-JDW]

Standing Order No. 4721/2018

GOVERNMENT OF KARNATAKA

Commercial Taxes Department, Government of Karnataka

Bengaluru, dated the 17th July, 2018

STANDING ORDER

To

All Appraisers,

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 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 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 within fifteen days, accompanied by a fee of five hundred rupees.

3. The Appraiser shall ensure that electronic way bill is dealt with as directed above, and shall report compliance to the Commissioner within fifteen 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)