(i) the first proviso shall
(ii) in the second proviso, shall be substituted.
5. Substitution of rule 11.
namely:- “11. Separate registration territory.- (1) Any person having multiple places of business within a State or a Union territory, requiring a separate registration for any such place of business under sub
(2) of section 25 shall be granted separate registration in respect of each such place of business subject to the following conditions, namely:
(a) such person has more than one place of business as defined in clause (85) of section 2;
ª∞ «Ò∏Â√¿Ê C¢üPÀÈvÀªÁV ¥ÀæPÀn¸À¯ÁzÀÄzÀÄ «±ÉõÀ gÁdå ¥ÀwæPÉ ªÁgÀ, ªÀiÁZïð 13, 2019 (¥sÁ®ÄÎt 22, ±ÀPÀ ªÀµÀð 19 day, March 13, 2019 (Palguna 22, Shaka Varsha 1940) FINANCE SECRETARIAT NOTIFICATION (4-A/2019) No. FD 47 CSL 2017, Bengaluru, dated: 13/03/2019 conferred by section 164 of the Karnataka Goods 2017), on the recommendation of the GST Council, following rules further to amend the Karnataka RULES ommencement.- (1) These rules may be called the Amendment) Rules, 2019.
provided in these rules, they shall come into force heading of Chapter-II.- In the Karnataka Goods and as the said rules), in Chapter-II, in the heading, “Composition Levy” shall be substituted.
7.- In rule 7 of the said rules, in the Table, in the words, “goods and services” shall be substituted.
- In rule 8 of the said rules, in sub rule (1),– shall be omitted;
proviso, for the words “Provided further that”, the substituted.
11.- For rule 11 of the said rules, the following Separate registration for multiple places of business within a State or a Union
(1) Any person having multiple places of business within a State or a Union territory, requiring a separate registration for any such place of business under sub 5 shall be granted separate registration in respect of each such place of business subject to the following conditions, namely:- such person has more than one place of business as defined in clause (85) of «Ò∏Â√¿Ê , ±ÀPÀ ªÀµÀð 1940) , Shaka Varsha 1940) £ÀA. 241 No. 241 /2019 Goods and Services Tax Council, the Government Karnataka Goods and Services Karnataka Goods and force on the first day of and Services Tax Rules, heading, for the words in serial number (3), in substituted.
the word “Provided that” following shall be substituted, for multiple places of business within a State or a Union
(1) Any person having multiple places of business within a State or a Union territory, requiring a separate registration for any such place of business under sub-section 5 shall be granted separate registration in respect of each such place of such person has more than one place of business as defined in clause (85) of 2
(b) such person shall not pay tax under section 10 for any of his places of business if he is paying tax under section 9 for any other place of business;
(c) all separately registered places of business of such person shall pay tax under the Act on supply of goods or services or both made to another registered place of business of such person and issue a tax invoice or a bill of supply, as the case may be, for such supply.
Explanation. - For the purposes of clause (b), it is hereby clarified that where any place of business of a registered person that has been granted a separate registration becomes ineligible to pay tax under section 10, all other registered places of business of the said person shall become ineligible to pay tax under the said section.
(2) A registered person opting to obtain separate registration for a place of business shall submit a separate application in FORM GST REG-01 in respect of such place of business.
(3) The provisions of rule 9 and rule 10 relating to the verification and the grant of registration shall, mutatis mutandis, apply to an application submitted under this rule”.