The Karnataka Sales Tax - Notifications
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Notification No. FD 183 CSL 2003, dated 8th August, 2003

Whereas the draft of the following rules further to amend the Karnataka Sales Tax Rules, 1957 was published as required by Section 38 of the Karnataka Sales Tax Act, 1957 (Karnataka Act 25 of 1957) in Notification No.FD 183 CSL 2003, dated 2nd July, 2003 in the Karnataka Gazette (Extraordinary) No. 742, dated 3rd July, 2003, inviting objections or suggestions from all persons likely to be affected thereby within fifteen days from the date of its publication.

And, whereas the said Gazette was made available to the public on 3rd July, 2003.

And, whereas no objections and suggestions have been received by the Government.

Now, therefore in exercise of the powers conferred by Section 38 of the Karnataka Sales Tax Act, 1957 (Karnataka Act 25 of 1957), the Government of Karnataka hereby makes the following rules, namely:-

RULES

1. Title and commencement.- (1) These rules may be called the Karnataka Sales Tax (First Amendment) Rules, 2003.

(2) They shall come into force from the date of their publication in the Official Gazette.

2. Substitution of Form 3.- For form 3 of the Karnataka Sales Tax Rules, 1957 (herein after referred as the said rules), the following shall be substituted, namely,-

" FORM-3

[See Rule 17(1) of the KST Rules, 1957, Rule 6(b)(i) of the CST (Karnataka) Rules, 1957 and Rule 7(1) of KTEG Rules, 1979]

Statement of monthly turnover/ value and tax paid in advance

Registration No.:

KST:

CST:

Name & address of the dealer

Status

Nature of business

Month/ Year

Date of filing

I. Turnover/ Value details	KST Act ¹	CST Act²	KTEG Act³
Total turnover/ value
Less: Exemptions/ deductions
Taxable turnover/ value

^{(1- Karnataka Sales Tax Act, 1957 2. Central Sales Tax Act, 1956 3. Karnataka Tax on Entry of Goods Act, 1979)}

II. TAX COLLECTED AND PAID DETAILS	KST/ADDITIONAL TAX/RESALE TAX/ALL*	CST	KTEG
1. Amount collected
2. Amount payable
3. Details of tax paid**

* Strikeout whichever is not applicable.

** DD/ PO/ Cheque/ Receipt/ Challan No/ date with name of bank and branch - KST, CST & KTEG should be paid separately.

III. TAXABLE TURNOVER/VALUE:

i) KST

Description of goods	Rate of tax	Turnover	Tax payable
Description of goods	Rate of tax	Turnover	KST	Additional Tax	Resale Tax

ii) CST

Description of goods	Rate of tax	Turnover	Tax payable

ii) KTEG

Description of goods	Rate of tax	Value	Tax payable

Note: Indicate separately turnover/ value relating to each category of goods including industrial inputs sold against declarations and turnover liable for resale tax.

IV. CLAIMS TO EXEMPTIONS /DEDUCTIONS FROM TAX

A. UNDER KST ACT: (i)

Item (Specify)	Description of goods	Turnover
1. Second /subsequent sales including second sales under works contract and leasing not liable for resale tax
2. Purchase NOT as first dealer or Last dealer
3. Sales through agents
4. Others
Total of 1 to 4

(ii) Details of purchases corresponding to second and subsequent sales:

Sl.No.	Description of goods	Amount

(iii) Details of purchases relating to exempt goods:

Sl.No.	Description of goods	Amount

B. UNDER CST ACT:

Item (Specify)	Description of goods	Turnover
1. Subsequent inter-state sales under section 6(2)
2. Deemed exports under Section 5(3)
3. Direct exports under Section 5(1)
4. Others
Total of 1 to 4

C. UNDER KTEG ACT:

Item	Description	Value
1. Goods purchased/ received within the local area
2. Goods purchased/ received from outside the local area but returned to the suppliers
3. Goods purchased/ received from outside the local area but sent out of the local area.
4. Exempted goods
5. Others
Total of 1 to 5

V. Details of purchases corresponding to second and subsequent sales liable for resale tax:

Sl.No.	Description of goods	Amount

DECLARATION

I,.................................do solemnly declare that to the best of my knowledge and belief, the information furnished in the above statement is true and complete and that it relates to the period from..................to...................

Place:	Signature........................
Date:	Proprietor/ Partner/ Director/ Manager
	(Seal) "

3. Substitution of Annexure to Form-3: For the annexure to form 3 of the said rules, the following form shall be substituted, namely.-

"ANNEXURE TO FORM-3

(To be filed by industrial units)

[See Rule 17(1) of the KST Rules, 1957]

Details of purchase of industrial inputs against form 37 / 37-A declarations

Sl. No	Name of the seller	KST RC No.	Description of goods	Category of goods*	Total value of goods purchased
1	2	3	4	5	6

* Indicate 1 for raw materials/ components, 2 for packing materials, 3 for consumables.

Place:	Signature........................
Date:	Proprietor/ Partner/ Director/ Manager
	(Seal) "

4. Substitution of Form-4.- For form-4 of the said rules, the following shall be substituted, namely,-

"FORM-4

[See Rule 7(2), 13(1), 17-A (2) and 18(1)(a) of the KST Rules, 1957, Rule 2-A (1) of the CST (Karnataka) Rules, 1957 and Rules 7(1), 8 and 9(2) of KTEG Rules, 1979]

Return of turnover

Name & address of the dealer	Status	Nature of business	Registration Number: KST: CST: KTEG:	Period Date of filing
I. TURNOVER DETAILS:
A. KST ACT: Gross turnover (including stock/ consignment transfers/labour charges received)
Less: a) stock/ consignment transfers b) labour charges received
Total turnover
Less: Exemptions and deductions
Taxable Turnover
B.CST ACT: Total turnover (excluding stock/ consignment transfers)
Less: Exemptions and deductions
Taxable Turnover
C.KTEG ACT: Total value
Less: Exemptions and deductions
Taxable value

II. TAX COLLECTED AND PAID DETAILS	KST / RESALE TAX	CST	KTEG
1. Amount collected
2. Amount payable
3. Amount adjusted towards reimbursement of excess tax paid on inputs.
4. Refund due
5. Net amount payable
6. Details of tax paid (DD/PO/Cheque/ Receipt/ Challan No. and date*)

* KST, CST & KTEG should be paid separately.

III. TAXABLE TURNOVER:

A. KST

Sl. No.	Description of Goods	Turnover* (Rupees)	Rate of tax **	Whether against form-37	Amount of tax/additional tax/resale tax*** payable

* Specify whether taxable under section 5(1)/ 5(1-B)/ 5(3) (a) / 5 (3) (b) / 5(3-A)/ 5(3-C)/ 5(3-CC)/ 5(4)/ 6/6-B.

** Specify commodities separately when tax rates are the same.

*** Strikeout whichever is not applicable.

B. CST

Sl.No.	Description of goods	Turnover*	Rate of tax	Amount of tax payable
			1
			2
			4
			10
			Higher rate**

* Specify whether covered Form-C or D

** Specify the rate / rates.

C. KTEG

1. Goods purchased within State but outside the local area.

Sl. No.	Description of goods	Value*	Rate of tax	Amount of tax payable
1
2

2. Goods purchased from outside the State

Sl. No.	Description of goods	Value*	Rate of tax	Amount of tax payable
1
2

(*Note: The values indicated should include the carriage inwards in all cases.)

IV. CLAIMS TO EXEMPTIONS /DEDUCTIONS FROM TAX

A. UNDER KST ACT:

Item	Description of goods	Turnover/ Amount
1. Second /subsequent sales including second sales under works contract and leasing not liable for resale tax
2. Purchase NOT as first dealer or Last dealer
3. Sales through agents
4. Sale by Industries eligible for exemption/ deferment
5. Discount allowed
6. Tax collected
7. Sales returns
8. Others *
Total of 1 to 8

* Specify

B. UNDER CST ACT:

Item	Description of goods	Turnover/ Amount
1. Cash discount allowed
2. Cost of freight, delivery or installation separately charged.
3. Tax collected
4. Sales return
5. Sale by transfer of documents of title to goods (second inter-State sales) under Section 6(2)
6. Deemed exports under Section 5(3)
7. Direct exports under Section 5(1)
8. Sales in the course of import under Section 5(2)
9. Others
Total of 1 to 9

C. UNDER KTEG ACT:

Item	Description	Value
1. Goods purchased/ received within the local area
2. Goods purchased/ received from outside the local area but returned to the suppliers
3. Goods purchased/ received from outside the local area but sent out of the local area.
4. Exempted goods
5. Others
Total of 1 to 5

V. A. Purchases relating to:

a) Second and subsequent sales not liable for resale tax:

Sl.No.	Description of goods	Amount

b) Second and subsequent sales liable for resale tax:

Sl.No.	Description of goods	Amount

c) First sales of taxable goods:

Sl.No.	Description of goods	Amount

d) Exempt goods:

Sl.No.	Description of goods	Amount

B. Purchases relating to industrial inputs:

1) Abstract of purchase of industrial inputs specified under section 5-A from

(a) First sellers in the State.

Sl. No.	Description of goods	Turnover
1	Raw materials and components
2	Packing materials
3	Consumables

(b) Others

Sl. No.	Description of goods	Turnover
1	Raw materials and components
2	Packing materials
3	Consumables

2) Abstract of purchase of industrial inputs from outside the State.

Sl. No.	Description of goods	Turnover
1	Raw materials and components
2	Packing materials
3	Consumables

C. Details of sales relating to industrial inputs:

Details of sales of industrial inputs against form-37 declarations corresponding to concessional rate claimed (Dealer-wise). (Furnish the information in a separate sheet as per the columns provided.)

Sl. No.	Name of the buyer	KST RC No.	Description of goods (specify whether raw materials/ components / packing materials / consumables)	Net value of goods sold	Amount of tax charged	Other amounts charged	Total amount
1	2	3	4	5	6	7	8

DECLARATION

Place:	Signature........................
Date:	Proprietor/ Partner/ Director/ Manager
	(Seal) "