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DzÀÝjAzÀ, FUÀ, ¨sÁgÀvÀ ¸ÀA«zsÁ£ÀzÀ C£ÀÄZÉÒÃzÀ 213gÀ RAqÀ (1)jAzÀ ¥ÀæzÀvÀÛªÁzÀ C¢üPÁgÀªÀ£ÀÄß ZÀ̄ Á¬Ä¹ PÀ£ÁðlPÀzÀ WÀ£ÀvɪÉvÀÛ gÁdå¥Á®gÀÄ F PɼÀPÀAqÀ CzsÁåzÉñÀªÀ£ÀÄß ¥ÀæSÁå¦ À̧®Ä ºÀ¶ð¸ÀÄvÁÛgÉ, CAzÀgÉ:-

1. À̧AQë¥ÀÛ ºÉ À̧gÀÄ ªÀÄvÀÄÛ ¥ÁægÀA¨sÀ.-(1) F CzsÁåzÉñÀªÀ£ÀÄß PÀ£ÁðlPÀ ¸ÀgÀPÀÄ ªÀÄvÀÄÛ Ȩ́êÉUÀ¼À vÉjUÉ (wzÀÄÝ¥Àr) CzsÁåzÉñÀ, 2020 JAzÀÄ PÀgÉAiÀÄvÀPÀÌzÀÄÝ.

(2) C£ÀåxÁ G¥À§A¢ü¹zÀÄzÀ£ÀÄß½zÀÄ, F CzsÁåzÉñÀzÀ G¥À§AzsÀUÀ¼ÀÄ 2020gÀ ªÀiÁZïð wAUÀ¼À 31£Éà ¢£À¢AzÀ eÁjUÉ §A¢ªÉ JAzÀÄ ¥Àj s̈Á«¸ÀvÀPÀÌzÀÄÝ.

2. ºÉÆ À̧ ¥ÀæPÀgÀt 168J Ȩ́Ã¥ÀðqÉ.-PÀ£ÁðlPÀ À̧gÀPÀÄ ªÀÄvÀÄÛ ¸ÉêÉUÀ¼À vÉjUÉ C¢ü¤AiÀĪÀÄ, 2017gÀ ¥ÀæPÀgÀt 168gÀ £ÀAvÀgÀ, F PɼÀPÀAqÀ ¥ÀæPÀgÀtªÀ£ÀÄß ¸ÉÃj¸ÀvÀPÀÌzÀÄÝ, CAzÀgÉ:-

“168J. «±ÉõÀ À̧¤ßªÉñÀUÀ¼À°è PÁ® «ÄwAiÀÄ£ÀÄß « À̧Ûj À̧®Ä À̧PÁðgÀzÀ C¢üPÁgÀ.- (1) F C¢ü¤AiÀĪÀÄzÀ°è K£Éà M¼ÀUÉÆArzÀÝgÀÆ ¸ÀºÀ, ¸ÀPÁðgÀªÀÅ, ¥ÀjµÀwÛ£À ²¥sÁgÀ¸ÀÄìUÀ¼À C£ÀéAiÀÄ, C¢ü̧ ÀÆZÀ£ÉAiÀÄ ªÀÄÆ®PÀ, JzÀÄj¸À̄ ÁUÀzÀ ±ÀQÛ¬ÄAzÁV ¥ÀÆtðUÉƽ À̧̄ ÁUÀzÀ CxÀªÁ C£ÀÄ À̧j À̧̄ ÁUÀzÀ PÁAiÀÄðUÀ½UÉ ¸ÀA§A¢ü¹zÀAvÉ, F C¢ü¤AiÀĪÀÄzÀ°è CxÀªÁ EzÀgÀrAiÀÄ°è ¤AiÀīĸÀ¯ÁzÀ CxÀªÁ C¢ü̧ ÀÆa¸À̄ ÁzÀ PÁ®«ÄwAiÀÄ£ÀÄß « À̧Ûj À̧§ºÀÄzÀÄ.

(2) G¥À¥ÀæPÀgÀt (1)gÀ CrAiÀÄ°è£À C¢ü¸ÀÆZÀ£É ºÉÆgÀr¸ÀĪÀ C¢üPÁgÀªÀÅ, F C¢ü¤AiÀĪÀÄzÀ ¥ÁægÀA¨sÀzÀ ¢£ÀQÌAvÀ ªÀÄÄAa£ÀzÀ®èzÀ MAzÀÄ ¢£À¢AzÀ ¥ÀƪÁð£ÀéAiÀĪÁV CAxÀ C¢ü̧ ÀÆZÀ£ÉAiÀÄ£ÀÄß eÁjUÉƽ¸ÀĪÀ C¢üPÁgÀªÀ£ÀÄß M¼ÀUÉÆArgÀvÀPÀÌzÀÄÝ.

«ªÀgÀuÉ.- F ¥ÀæPÀgÀtzÀ GzÉÝñÀUÀ½UÁV, “JzÀÄj À̧̄ ÁUÀzÀ ±ÀQÛ” ¥ÀzÁªÀ½AiÀÄÄ AiÀÄÄzÀÞ, ¸ÁAPÁæ«ÄPÀ gÉÆÃUÀ, ¥ÀæªÁºÀ, CVß, ZÀAqÀªÀiÁgÀÄvÀ, ¨sÀÆPÀA¥À CxÀªÁ ¤¸ÀUÀð¢AzÀ CxÀªÁ C£ÀåxÁ GAmÁUÀĪÀ «¥ÀwÛ¤AzÁV F C¢ü¤AiÀĪÀÄzÀ AiÀiÁªÀÅzÉà G¥À§AzsÀUÀ¼À C£ÀĵÁ×£ÀzÀ ªÉÄà É̄ ¥ÀjuÁªÀÄ ©ÃgÀĪÀ MAzÀÄ ¥ÀæPÀgÀt JAzÀÄ CxÉÊð¸ÀĪÀÅzÀÄ.”.

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PÀ£ÁðlPÀ gÁdå¥Á®gÀ DeÁÕ£ÀĸÁgÀ ªÀÄvÀÄÛ CªÀgÀ ºÉ¸Àj£À°è,

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3

PARLIAMENTARY AFFAIRS AND LEGISLAITON SECRETARIAT

NOTIFICATION

No. DPAL 23 SHASANA 2020, Bengaluru, dated: 10.04.2020

C¢s À̧ÆZÀ£É

The Karnataka Goods and Services Tax (Amendment) Ordinance, 2020 EzÀPÉÌ 2020gÀ K¦æ¯ï wAUÀ¼À 9ನೇ ¢£ÁAPÀzÀAzÀÄ gÁdå¥Á®gÀ M¦àUÉ zÉÆgÉwzÀÄÝ, ¸ÁªÀiÁ£Àå w¼ÀĪÀ½PÉUÁV EzÀ£ÀÄß 2020gÀ PÀ£ÁðlPÀ CzsÁåzÉñÀ À̧ASÉå:05 JA§ÄzÁV PÀ£ÁðlPÀ gÁdå ¥ÀvÀçzÀ°è ¥ÀçPÀn¸À̈ ÉÃPÉAzÀÄ DzÉò¸À̄ ÁVzÉ.

KARNATAKA ORDINANCE NO. 05 OF 2020

THEKARNATAKAGOODSANDSERVICESTAX(AMENDMENT) ORDINANCE,2020

(Promulgated by the Governor of Karnataka in the Seventy firstyear of the Republic of India and First published in the Karnataka Gazette Extra-ordinary on the 10thday of April, 2020)

An Ordinance to provide relaxation in the provisions of the Karnataka

Goods and Services Tax Act, 2017 (Karnataka Act 27 of 2017) and for matters connected therewith or incidental thereto.

Whereas, in view of the spread of pandemic of COVID -19 across many

countries of the world including India, causing immense loss to the lives of people, it has become imperative to relax certain provisions, including extension of time limit in the said Act.

Whereas the Central Government has already promulgated the Taxation

and Other Laws (Relaxation of Certain Provisions) Ordinance, 2020to amend the Central Goods and Services Tax Act, 2017 (Central Act 12 of 2017) and similar amendments have to be made in the Karnataka Goods and Services Tax Act, 2017 (Karnataka Act 27 of 2017).

Whereas both the Houses of the State Legislature are not in session and

Honourable Governor of Karnataka is satisfied that the circumstances exist which render it necessary for him to take immediate action, further to amend the Karnataka Goods and Services Tax Act, 2017 (Karnataka Act 27 of 2017) for the purposes hereinafter appearing;

Now, therefore in exercise of the powers conferred by clause (1) of Article

213 of the Constitution of India, Honourable Governor of Karnataka is pleased to promulgate the following Ordinance, namely:-

1. Short title and Commencement.- (1) This Ordinance may be called the

Karnataka Goods and Services Tax (Amendment) Ordinance,2020. (2) Save as otherwise provided, the provisions of this Ordinance shall be

deemed to have come into force on the 31st day of March, 2020.

4

2. Insertion of new section 168A.- Aftersection168oftheKarnataka

GoodsandServicesTaxAct,2017, the following section shall be inserted, namely:– “168A. Power of Government to extend time limit in special

circumstances.-(1) Not-withstanding anything contained in this Act, the Government may, on the recommendations of the Council, by notification, extend time limit specified in, or prescribed or notified under, this Act in respect of actions which cannot be completed or complied with due to force majeure.

(2) The power to issue notification under sub-section (1) shall include the power to give retrospective effect to such notification from a date not earlier than the date of commencement of this Act.

Explanation.-For the purposes of this section, the expression “force majeure” means a case of war, epidemic, flood, drought, fire, cyclone, earthquake or any other calamity caused by nature or otherwise affecting the implementation of any of the provisions of this Act.”.

VAJUBHAI VALA GOVERNOR OF KARNATAKA

By order and in the name of the Governor of Karnataka,

(K. DWARAKANATH BABU)

Secretary to Government Department of Parliamentary Affairs and

Legislation.

ಮುದರ್ಕರು ಹಾಗೂ ಪರ್ಕಾಶಕರು:- ಸಂಕಲನಾಧಿಕಾರಿಗಳು, ಕನಾರ್ಟಕ ರಾಜಯ್ಪತರ್, ಸಕಾರ್ರಿ ಕೇಂದರ್ ಮುದರ್ಣಾಲಯ, ಬೆಂಗಳೂರು

2020-04-11T16:55:16+0530SUNIL GARDE