Comprehensive Karasamadhana Scheme, 2019

Jun 04, 2019 | by Avantis RegTech Legal Research Team


The State Government of Karnataka has issued the Comprehensive Karasamadhana Scheme, 2019 (CKSS-2019).

However, the “comprehensive Karasmadhana Scheme, 2019” has been announced by the Hon’ble Chief Minister of Karnataka for the year 2019-20. The Scheme is very comprehensive in nature of providing relief if interest and penalty for settlement of arrears in respect of the following enactments:

a)      The Karnataka Sales Tax Act, 1957

b)      The Karnataka Value Added tax Act, 2003

c)       The Central Sales Tax Act, 1956

d)      The Karnataka tax on Professions, Trades, Callings and Employments Act, 1976

e)      The Karnataka Tax on Luxuries Act, 1979

f)       The Karnataka Agricultural Income Tax Act, 1957

g)      The Karnataka Entertainment Tax Act, 1958

h)      The Karnataka Tax on Entry of Goods Act, 1979

However, certain difficulties are faced by the Officers of the Department and the members of Trade and Industry in the implementation of the Scheme. Therefore, State Government of Karnataka has clarified certain issues for the remove the difficulties, they are under:

1.       Whether assessments or re-assessments done under Karnataka Value Added tax Act, 2003, in the case of unregistered dealers (URDs) or relating to Pre-registration period, are eligible for relief under the CKSS-2019 as there would be no reference to TIN?

2.       Whether passing of assessment order under the Karnataka tax on Professions, Trades, Callings and Employments Act, 1976 is mandatory to opt for CKSS-2019?

3.       Whether passing of a separate penalty order under Section 72(1)(a) or 72(1)(b) or 72(4) which specifies the Penalties relating to returns, is mandatory to opt for CKSS-2019?

4.       Whether cases remanded by the Appellate Authority or KAT or SMR Authority or High Court or Supreme Court are eligible for CKSS-2019?

5.       Whether a case covered by cross appeal filed by the State before the Karnataka Appellate Tribunal is eligible for CKSS-2019?

6.       CKSS-2019 provides for 100% waiver of penalty and interest. Whether payment of basic tax can be delayed till the last date of making application under CKSS-2019?

7.       Whether penalty levied under Section 73(3-B) of Karnataka Value Added&cat=All%20Categories'>Karnataka Value Added tax Act, 2003, which specifies Penalties in relation to unauthorised collection of tax, is also covered under the Scheme as the nature of offence is the same as the one covered under Section 74(4)?

[Order No. KSA.CR.37/2018-19]

Click here to download the Order.


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