Office Memorandum No. 3017/2019/CTD of the Commercial Taxes Department, Government of Karnataka dated 17th September, 2019 on the clearance of goods by courier [C19-GDV]
As at 6 September 2026. In force. No commencement recorded.
No. 3017/2019/CTD
GOVERNMENT OF KARNATAKA
Commercial Taxes Department, Government of Karnataka
Bengaluru, dated the 17th September, 2019
OFFICE MEMORANDUM
Subject: The clearance of goods by courier by courier agencies under the Karnataka GST Act, 2017, regarding.
1. The undersigned is directed to say that references have been received in the Commercial Taxes Department, Government of Karnataka on the manner in which the clearance of goods by courier by courier agencies is to be regulated under the Karnataka GST Act, 2017.
2. The matter has been examined. Every courier agency carrying on the clearance of goods by courier shall make an application in Form GSTR-3B to the Principal Commissioner within seven days, accompanied by a fee of two thousand rupees.
3. It is, accordingly, clarified that a separate application shall be made in respect of each place at which the clearance of goods by courier is undertaken, and the Principal Commissioner shall dispose of it within seven days of its receipt.
4. Difficulties, if any, in the implementation of this office memorandum may be brought to the notice of the Commercial Taxes Department, Government of Karnataka.
(Secretary to Government)
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