Vidhi Codex

The Karnataka Goods and Services Tax Act, 2017

The Karnataka Goods and Services Tax Act, 2017

Tax2017186 sections15 chapters

This law establishes the framework for levying and collecting the Goods and Services Tax in the state of Karnataka. It applies to all taxable persons, including businesses and individuals, who make supplies of goods and services within the state or through inter-state routes involving Karnataka. The Act replaces multiple indirect taxes with a single unified tax system to simplify compliance and improve the business environment. It covers key areas such as registration, tax invoicing, filing returns, claiming input tax credit, and the powers of tax authorities to ensure proper tax collection and enforcement.

Start reading →Read full ActSections

Chapter I PRELIMINARY →

  1. 1Short title, extent and commencement
  2. 2Definitions
  3. 3Officers under this Act
  4. 4Appointment of officers
  5. 5Powers of officers

Chapter II ADMINISTRATION →

  1. 6Authorisation of officers of central tax as proper officer in certain circumstances
  2. 7Scope of supply

Chapter III LEVY AND COLLECTION OF TAX →

  1. 8Tax liability on composite and mixed supplies
  2. 9Levy and collection
  3. 10Composition levy
  4. 11Power to grant exemption from tax
  5. 11APower not to recover Goods and Services Tax not levied or short-levied as a result of

Chapter IV TIME AND VALUE OF SUPPLY →

  1. 12Time of supply of goods
  2. 13Time of supply of services
  3. 14Change in rate of tax in respect of supply of goods or services
  4. 15Value of taxable supply

Chapter V INPUT TAX CREDIT →

  1. 16Eligibility and conditions for taking input tax credit
  2. 17Apportionment of credit and blocked credits
  3. 18Availability of credit in special circumstances
  4. 19Taking input tax credit in respect of inputs and capital goods sent for job work
  5. 20Manner of distribution of credit by Input Service Distributor
  6. 21Manner of recovery of credit distributed in excess
  7. 22Persons liable for registration
  8. 23Persons not liable for registration
  9. 24Compulsory registration in certain cases
  10. 25Procedure for registration
  11. 26Deemed registration
  12. 27Special provisions relating to casual taxable person and non-resident
  13. 28Amendment of registration
  14. 29Cancellation of registration
  15. 30Revocation of cancellation of registration
  16. 31Tax invoice
  17. 31AFacility of digital payment to recipient
  18. 32Prohibition of unauthorised collection of tax
  19. 33Amount of tax to be indicated in tax invoice and other documents
  20. 34Credit and debit notes

Chapter VIII ACCOUNTS AND RECORDS →

  1. 35Accounts and other records
  2. 36Period of retention of accounts
  3. 37Furnishing details of outward supplies
  4. 38Furnishing details of inward supplies
  5. 39Furnishing of returns
  6. 40First Return.
  7. 41Claim of input tax credit and provisional acceptance thereof
  8. 42Matching, reversal and reclaim of input tax credit.-
  9. 43Matching, reversal and reclaim of reduction in output tax liability
  10. 44Annual return
  11. 45Final return
  12. 46Notice to return defaulters
  13. 47Levy of late fee
  14. 48Goods and services tax practitioners
  15. 49Payment of tax, interest, penalty and other amounts
  16. 49AUtilisation of input tax credit subject to certain conditions
  17. 50Interest on delayed payment of tax
  18. 51Tax deduction at source
  19. 52Collection of tax at source
  20. 53Transfer of input tax credit
  21. 54Refund of tax
  22. 55Refund in certain cases
  23. 56Interest on delayed refunds

Chapter XI REFUNDS →

  1. 57Consumer Welfare Fund
  2. 58Utilisation of Fund
  3. 59Self-assessment
  4. 60Provisional assessment
  5. 61Scrutiny of returns
  6. 62Assessment of non-filers of returns
  7. 63Assessment of unregistered persons
  8. 64Summary assessment in certain special cases
  9. 65Audit by tax authorities
  10. 66Special audit

Chapter XIII AUDIT →

    Chapter XIV INSPECTION, SEARCH, SEIZURE AND ARREST →

    1. 67Power of inspection, search and seizure
    2. 68Inspection of goods in movement
    3. 69Power to arrest
    4. 70Power to summon persons to give evidence and produce documents
    5. 71Access to business premises
    6. 72Officers to assist proper officers

    Chapter XV DEMANDS AND RECOVERY →

    1. 73Determination of tax
    2. 74Determination of tax
    3. 74ADetermination of tax not paid or short paid or erroneously refunded or input tax
    4. 75General provisions relating to determination of tax
    5. 76Tax collected but not paid to Government
    6. 77Tax wrongfully collected and paid to Central Government or State Government
    7. 78Initiation of recovery proceedings
    8. 79Recovery of tax
    9. 80Payment of tax and other amount in instalments
    10. 81Transfer of property to be void in certain cases
    11. 82Tax to be first charge on property.
    12. 83Provisional attachment to protect revenue in certain cases
    13. 84Continuation and validation of certain recovery proceedings

    Chapter XVI LIABILITY TO PAY IN CERTAIN CASES →

    1. 85Liability in case of transfer of business
    2. 86Liability of agent and principal
    3. 87Liability in case of amalgamation or merger of companies
    4. 88Liability in case of company in liquidation
    5. 89Liability of directors of private company.
    6. 90Liability of partners of firm to pay tax.
    7. 91Liability of guardians, trustees etc.
    8. 92Liability of Court of Wards, etc
    9. 93Special provisions regarding liability to pay tax, interest or penalty in certain
    10. 94Liability in other cases
    11. 95Definitions.

    Chapter XVII ADVANCE RULING →

    1. 96Constitution of Authority for Advance Ruling
    2. 97Application for advance ruling
    3. 98Procedure on receipt of application
    4. 99Constitution of Appellate Authority for Advance Ruling
    5. 100Appeal to the Appellate Authority
    6. 101Orders of Appellate Authority
    7. 101AConstitution of National Appellate Authority for Advance Ruling
    8. 102Rectification of advance ruling.
    9. 103Applicability of advance ruling.
    10. 104Advance ruling to be void in certain circumstances
    11. 105Powers of Authority and Appellate Authority
    12. 106Procedure of Authority and Appellate Authority.
    13. 107Appeals to Appellate Authority
    14. 108Powers of Revisional Authority.
    15. 109Appellate Tribunal and Benches thereof
    16. 110XXX
    17. 111Procedure before Appellate Tribunal
    18. 112Appeals to Appellate Tribunal
    19. 113Orders of Appellate Tribunal
    20. 114XXX
    21. 115Interest on refund of amount paid for admission of appeal
    22. 116Appearance by authorised representative.-
    23. 117Appeal to High Court.
    24. 118Appeal to Supreme Court.
    25. 119Sums due to be paid notwithstanding appeal etc.
    26. 120Appeal not to be filed in certain cases.-
    27. 121Non appealable decisions and orders.

    Chapter XIX OFFENCES AND PENALTIES →

    1. 122Penalty for certain offences.
    2. 122APenalty for failure to register certain machines used in manufacture of goods as per
    3. 123Penalty for failure to furnish information return
    4. 124Fine for failure to furnish statistics
    5. 125General penalty.
    6. 126General disciplines related to penalty.
    7. 127Power to impose penalty in certain cases.
    8. 128Power to waive penalty or fee or both
    9. 128AWaiver of interest or penalty or both relating to demands raised under section 73, for
    10. 129Detention, seizure and release of goods and conveyances in transit
    11. 130Confiscation of goods or conveyances and levy of penalty.
    12. 131Confiscation or penalty not to interfere with other punishments.
    13. 132Punishment for certain offences.
    14. 133Liability of officers and certain other persons.
    15. 134Cognizance of offences.
    16. 135Presumption of culpable mental state
    17. 136Relevancy of statements under certain circumstances.
    18. 137Offences by Companies.
    19. 138Compounding of offences.

    Chapter XX TRANSITIONAL PROVISIONS →

    1. 139Migration of existing taxpayers.
    2. 140Transitional arrangements for input tax credit.
    3. 141Transitional provisions relating to job work
    4. 142Miscellaneous transitional provisions.
    5. 143Job work procedure.

    Chapter XXI MISCELLANEOUS →

    1. 144Presumption as to documents in certain cases.
    2. 145Admissibility of micro films, facsimile copies of documents and computer
    3. 146Common Portal.
    4. 147Deemed Exports.
    5. 148Special procedure for certain processes.
    6. 149Goods and services tax compliance rating.
    7. 150Obligation to furnish information return.
    8. 151Power to call for information
    9. 152Bar on disclosure of information.
    10. 153Taking assistance from an expert.
    11. 154Power to take samples.-
    12. 155Burden of Proof.
    13. 156Persons deemed to be public servants.
    14. 157Protection of action taken under this Act.
    15. 158Disclosure of information by a public servant.
    16. 159Publication of information in respect of persons in certain cases.
    17. 160Assessment proceedings, etc. not to be invalid on certain grounds
    18. 161Rectification of errors apparent on the face of record
    19. 162Bar on jurisdiction of civil courts.
    20. 163Levy of fee.
    21. 164Power of Government to make rules.
    22. 165Power to make regulations.
    23. 166Laying of rules, regulations and notifications.
    24. 167Delegation of powers.
    25. 168Power to issue instructions or directions.
    26. 168APower of the Government to extend time limit in special circumstances
    27. 169Service of notice in certain circumstances
    28. 170Rounding off of tax etc.
    29. 171Anti-profiteering Measure.
    30. 172Removal of difficulties.
    31. 173Repeals.
    32. 174Saving.

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