Amended Notification of the Karnataka Goods and Services Tax (Eighth Amendment) Rules, 2021 dated (06-12-2021)-Govt. of Karnataka.View Pdf
Amended Notification of the Karnataka Goods and Services Tax (Eighth Amendment) Rules, 2021 dated (06-12-2021)-Govt. of Karnataka.
- Amendment of rule 26.- In the Karnataka Goods and Services Tax Rules, 2017 (hereinafter referred to as the said rules), in rule 26,-
- In sub-rule (1),-
In the fourth proviso, for the figures, letters and words “31st day of August, 2021”, the
- figures, letters and words “31st day of October, 2021” shall be substituted; and with effect from the 1st day of November, 2021, all the provisos shall be omitted;
- Amendment of rule 138E.-In rule 138E of the said rules, after the fourth proviso, with effect from the 1st day of May, 2021, the following proviso shall be inserted, namely:-
- “Provided also that the said restriction shall not apply during the period from the1st day of May, 2021 till the 18th day of August, 2021, in case where the return in FORM GSTR-3B or the statement of outward supplies in FORM GSTR- 1 or the statement in FORM GST CMP-08, as the case may be, has not been furnished for the period March, 2021 to May, 2021.”
- Amendment of FORM GST ASMT-14, -In FORM GST ASMT-14 of the said rules,-
- After the words, “with effect from ——”, the words, “vide Order Reference No. ——-, dated ——” shall be inserted; and (b) the words, “for conducting business without registration despite being liable for registration” shall be omitted;
- At the end after “Designation”, the word “Address” shall be inserted.