Standing Order No. 1365/2024 of the Commercial Taxes Department, Government of Karnataka dated 7th June, 2024 on the occasional supply of goods or services [C19-YZ7]

Standing Order No. 1365/2024

GOVERNMENT OF KARNATAKA

Commercial Taxes Department, Government of Karnataka

Bengaluru, dated the 7th June, 2024

STANDING ORDER

To

All Deputy Commissioners,

Subject: The occasional supply of goods or services by casual taxable persons 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 occasional supply of goods or services by casual taxable persons.

2. The matter has been examined. Every casual taxable person carrying on the occasional supply of goods or services shall make an application in Form GST DRC-03 to the Commissioner of Customs within one hundred and eighty days, accompanied by a fee of five thousand rupees.

3. The Deputy Commissioner shall ensure that bond is dealt with as directed above, and shall report compliance to the Commissioner of Customs within one hundred and eighty 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)