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Home›State Acts›The Karnataka Goods and Services Tax Act, 2017›Chapter XIII AUDIT

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The Karnataka Goods and Services Tax Act, 2017

Chapter XIII AUDIT

Tax2017186 sections15 chapters

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0Preamble
1Short title, extent and commencement
2Definitions
3Officers under this Act
4Appointment of officers
5Powers of officers
6Authorisation of officers of central tax as proper officer in certain circumstances
7Scope of supply
8Tax liability on composite and mixed supplies
9Levy and collection
10Composition levy
11Power to grant exemption from tax
11APower not to recover Goods and Services Tax not levied or short-levied as a result of
12Time of supply of goods
13Time of supply of services
14Change in rate of tax in respect of supply of goods or services
15Value of taxable supply
16Eligibility and conditions for taking input tax credit
17Apportionment of credit and blocked credits
18Availability of credit in special circumstances
19Taking input tax credit in respect of inputs and capital goods sent for job work
20Manner of distribution of credit by Input Service Distributor
21Manner of recovery of credit distributed in excess
22Persons liable for registration
23Persons not liable for registration
24Compulsory registration in certain cases
25Procedure for registration
26Deemed registration
27Special provisions relating to casual taxable person and non-resident
28Amendment of registration
29Cancellation of registration
30Revocation of cancellation of registration
31Tax invoice
31AFacility of digital payment to recipient
32Prohibition of unauthorised collection of tax
33Amount of tax to be indicated in tax invoice and other documents
34Credit and debit notes
35Accounts and other records
36Period of retention of accounts
37Furnishing details of outward supplies
38Furnishing details of inward supplies
39Furnishing of returns
40First Return.
41Claim of input tax credit and provisional acceptance thereof
42Matching, reversal and reclaim of input tax credit.-
43Matching, reversal and reclaim of reduction in output tax liability
44Annual return
45Final return
46Notice to return defaulters
47Levy of late fee
48Goods and services tax practitioners
49Payment of tax, interest, penalty and other amounts
49AUtilisation of input tax credit subject to certain conditions
50Interest on delayed payment of tax
51Tax deduction at source
52Collection of tax at source
53Transfer of input tax credit
54Refund of tax
55Refund in certain cases
56Interest on delayed refunds
57Consumer Welfare Fund
58Utilisation of Fund
59Self-assessment
60Provisional assessment
61Scrutiny of returns
62Assessment of non-filers of returns
63Assessment of unregistered persons
64Summary assessment in certain special cases
65Audit by tax authorities
66Special audit
67Power of inspection, search and seizure
68Inspection of goods in movement
69Power to arrest
70Power to summon persons to give evidence and produce documents
71Access to business premises
72Officers to assist proper officers
73Determination of tax
74Determination of tax
74ADetermination of tax not paid or short paid or erroneously refunded or input tax
75General provisions relating to determination of tax
76Tax collected but not paid to Government
77Tax wrongfully collected and paid to Central Government or State Government
78Initiation of recovery proceedings
79Recovery of tax
80Payment of tax and other amount in instalments
81Transfer of property to be void in certain cases
82Tax to be first charge on property.
83Provisional attachment to protect revenue in certain cases
84Continuation and validation of certain recovery proceedings
85Liability in case of transfer of business
86Liability of agent and principal
87Liability in case of amalgamation or merger of companies
88Liability in case of company in liquidation
89Liability of directors of private company.
90Liability of partners of firm to pay tax.
91Liability of guardians, trustees etc.
92Liability of Court of Wards, etc
93Special provisions regarding liability to pay tax, interest or penalty in certain
94Liability in other cases
95Definitions.
96Constitution of Authority for Advance Ruling
97Application for advance ruling
98Procedure on receipt of application
99Constitution of Appellate Authority for Advance Ruling
100Appeal to the Appellate Authority
101Orders of Appellate Authority
101AConstitution of National Appellate Authority for Advance Ruling
102Rectification of advance ruling.
103Applicability of advance ruling.
104Advance ruling to be void in certain circumstances
105Powers of Authority and Appellate Authority
106Procedure of Authority and Appellate Authority.
107Appeals to Appellate Authority
108Powers of Revisional Authority.
109Appellate Tribunal and Benches thereof
110XXX
111Procedure before Appellate Tribunal
112Appeals to Appellate Tribunal
113Orders of Appellate Tribunal
114XXX
115Interest on refund of amount paid for admission of appeal
116Appearance by authorised representative.-
117Appeal to High Court.
118Appeal to Supreme Court.
119Sums due to be paid notwithstanding appeal etc.
120Appeal not to be filed in certain cases.-
121Non appealable decisions and orders.
122Penalty for certain offences.
122APenalty for failure to register certain machines used in manufacture of goods as per
123Penalty for failure to furnish information return
124Fine for failure to furnish statistics
125General penalty.
126General disciplines related to penalty.
127Power to impose penalty in certain cases.
128Power to waive penalty or fee or both
128AWaiver of interest or penalty or both relating to demands raised under section 73, for
129Detention, seizure and release of goods and conveyances in transit
130Confiscation of goods or conveyances and levy of penalty.
131Confiscation or penalty not to interfere with other punishments.
132Punishment for certain offences.
133Liability of officers and certain other persons.
134Cognizance of offences.
135Presumption of culpable mental state
136Relevancy of statements under certain circumstances.
137Offences by Companies.
138Compounding of offences.
139Migration of existing taxpayers.
140Transitional arrangements for input tax credit.
141Transitional provisions relating to job work
142Miscellaneous transitional provisions.
143Job work procedure.
144Presumption as to documents in certain cases.
145Admissibility of micro films, facsimile copies of documents and computer
146Common Portal.
147Deemed Exports.
148Special procedure for certain processes.
149Goods and services tax compliance rating.
150Obligation to furnish information return.
151Power to call for information
152Bar on disclosure of information.
153Taking assistance from an expert.
154Power to take samples.-
155Burden of Proof.
156Persons deemed to be public servants.
157Protection of action taken under this Act.
158Disclosure of information by a public servant.
159Publication of information in respect of persons in certain cases.
160Assessment proceedings, etc. not to be invalid on certain grounds
161Rectification of errors apparent on the face of record
162Bar on jurisdiction of civil courts.
163Levy of fee.
164Power of Government to make rules.
165Power to make regulations.
166Laying of rules, regulations and notifications.
167Delegation of powers.
168Power to issue instructions or directions.
168APower of the Government to extend time limit in special circumstances
169Service of notice in certain circumstances
170Rounding off of tax etc.
171Anti-profiteering Measure.
172Removal of difficulties.
173Repeals.
174Saving.
IACTIVITIES TO BE TREATED AS SUPPLY EVEN IF MADE WITHOUT CONSIDERATION
IIACTIVITIES
IIIACTIVITIES OR TRANSACTIONS WHICH SHALL BE TREATED NEITHER AS A

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