Standing Order No. 1039/2019 of the Commercial Taxes Department, Government of Karnataka dated 15th February, 2019 on the practice as a goods and services tax practitioner [C1P-RWT]

Standing Order No. 1039/2019

GOVERNMENT OF KARNATAKA

Commercial Taxes Department, Government of Karnataka

Bengaluru, dated the 15th February, 2019

STANDING ORDER

To

All Appraisers,

Subject: The practice as a goods and services tax practitioner by goods and services tax practitioners 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 practice as a goods and services tax practitioner by goods and services tax practitioners.

2. The matter has been examined. Every goods and services tax practitioner carrying on the practice as a goods and services tax practitioner shall make an application in Form GST DRC-03 to the Commissioner of Customs within thirty days, accompanied by a fee of one thousand rupees.

3. The Appraiser shall ensure that 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 Commercial Taxes Department, Government of Karnataka.

(Secretary to Government)