Standing Order No. 1447/2019 of the Commercial Taxes Department, Government of Karnataka dated 21st November, 2019 on the supply of goods or services [C1D-A03]
As at 7 September 2026. In force. No commencement recorded.
Standing Order No. 1447/2019
GOVERNMENT OF KARNATAKA
Commercial Taxes Department, Government of Karnataka
Bengaluru, dated the 21st November, 2019
STANDING ORDER
To
All Assistant Commissioners,
Subject: The supply of goods or services by registered 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 supply of goods or services by registered persons.
2. The matter has been examined. Every registered person carrying on the supply of goods or services shall make an application in Form GST EWB-01 to the Principal Commissioner within ten days, accompanied by a fee of two hundred rupees.
3. The Assistant Commissioner shall ensure that refund claim is dealt with as directed above, and shall report compliance to the Principal Commissioner within ten 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)
Made under
Recital: "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:". Names section 9 of the Karnataka GST Act, 2017 (Karnataka Act 27 of 2017) [S2N-939]. Vires verified.
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