Standing Order No. 390/2025 of the Law Department, Government of Karnataka dated 8th April, 2025 on the supply of goods or services [C1N-EYM]

Standing Order No. 390/2025

GOVERNMENT OF KARNATAKA

Law Department, Government of Karnataka

Bengaluru, dated the 8th April, 2025

STANDING ORDER

To

All Deputy 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 Law 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 seven days, accompanied by a fee of two thousand rupees.

3. The Deputy Commissioner shall ensure that tax invoice is dealt with as directed above, and shall report compliance to the Principal Commissioner within seven days.

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

(Secretary to Government)