Standing Order No. 3808/2018 of the Consumer Affairs Department, Government of Karnataka dated 20th October, 2018 on the operation of an electronic commerce platform [C17-FHA]

Standing Order No. 3808/2018

GOVERNMENT OF KARNATAKA

Consumer Affairs Department, Government of Karnataka

Bengaluru, dated the 20th October, 2018

STANDING ORDER

To

All Examiners,

Subject: The operation of an electronic commerce platform by electronic commerce operators 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 Consumer Affairs 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 operation of an electronic commerce platform by electronic commerce operators.

2. The matter has been examined. Every electronic commerce operator carrying on the operation of an electronic commerce platform shall make an application in Form GST APL-01 to the Commissioner of Customs within thirty days, accompanied by a fee of two thousand rupees.

3. The Examiner shall ensure that tax invoice is dealt with as directed above, and shall report compliance to the Commissioner of Customs within thirty days.

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

(Secretary to Government)